The italian houses are often inefficient, they waste heat and consume too much, so the State predicted a range of concessions to support the energy efficiency and to reduce the energy expenses.

Is therefore possible to spend less on energy bills and curb the pollution without renouncing at the comfort, and the government facilities provides a good support for that purpose.

How you do this?
The intervention of energy requalification enjoy different kind of concessions, according to the technology installed.

65% TAX RELIEF


WHAT IS IT?


It’s a relief which consists in an IRPEF (tax on individual’s income) or an IRES (tax on the income of the societies) reduction, conceded to them who sustain expenses to improve the energy efficiency of existent buildings. 


HOW DOES IT WORKS?


The State will return the 65% of the expense to who invests in a service for which is provided a tax relief. The return occur by a "discount" on the IRPEF tax, divided in 10 instalments during the year. Moreover, the state applies the 10% VAT on those interventions.


AN EXAMPLE:


Mr. Rossi sustains a 10 000 E expense relative to an intervention where is provided a 65% tax relief.

Mr. Rossi, taking advantage of the opportunity, follows the simple way to get the relief, and from next year he will find an increase of 650E in his salary, and that will happens for 10 years.

Therefore, the State reduces Mr. Rossi's income taxes by 65% of the sustained expenses (6500 E), distributing the benefit in a 10 years period.

In June, 10 years later of the expense, minor taxes traduces in an augmented salary.


WHICH INTERVENTIONS?


There are many cases where the 65% relief is provided, but they are referable in 4 situations: 

  • The energy redevelopments of the buildings (various kind of interventions, aimed to restrict the energy requirement of the buildings);
  • Thermal improving of the buildings, made with windows and fixtures substition and/or with various insulations (walls, ceilings, floors);
  • Solar-Thermal Systems installation;
  • Integral or partial substition of heating systems, with new ones equipped with condensation boilers and thermostatic valves.
This tax relief is applied even when you transform the heating system from autonomous to centralized or when you complete it with the installation of the heat accounting system. Both energy saving intervention costs and necessary professional performances are deducible, and the VAT applied is of 21%.

WHO CAN BENEFIT?


People who pays for the interventions can benefit from this relief, whether they're individuals (artists and professionals), taxpayers with business income, associations between professionals and public or private bodies that doesn't make commercial activity.

The benefits may be shared between many people, proportionally based on participation in the spending. The tax reliefs are valid only if based or non-commercial existent buildings.


WORKS ALSO FOR THE PENSIONERS? 


Sure. To a pensioner who receives the minimum salary the state deduces more than 1200E on IRPEF per year.

This allows to benefit of the 65% relief, so you can afford an intervention also over 18000E and completely recover the 65% in a period of 10 years.


LIMITS?


The maximum deducible amounts changes depending on the kind of intervention (for example, from 30 000 E concerning a simple system substitution to 100 000 E, concerning an important energetic redevelopment). Anyway, they allow to take advantage of the benefit even for big interventions, mostly in case of interventions on condominiums, where the expense deducible limit it’s understood by single real estate unit.

Both energy efficiency intervention costs and necessary professional performances are deducible. 


WHAT SHOULD I DO?


It’s simple, some regulation must be respected. They changes slightly depending on the kind of intervention. In all cases, the payment must be made by bank transfer. In the factitive must result: “intervento di riqualificazione energetica ai sensi della Legge 27.12.2006, n. 296, e successive modifiche ed integrazioni”.

Furthermore, in the bill of transfer must appear the fiscal code and the VAT number of the payee (who makes the intervention), besides the fiscal code of the payer (who requested the intervention). After that, an expert instructed by the installer will draft a document (which provides the compilation of some modules and documents) that will be transmitted to ENEA.                                                         

After this process, the customer will receive some documents that he must keep. These documents will be used by the accountant(or CAAF) to draft the tax return for the refund.




INNOVATIVE TECHNOLOGICAL SYSTEMS S.r.l.