Risparmio energetico. Vecchie e nuove regole per la detrazione del 55%
Tuesday, July 14, 2009
Wife First Lesbian Action
13. July 2009, 6:13 ,
Renewable Energy, Energy Saving
,
contributions and benefits on the house
,
Construction and Renovation 
The deduction on the works of recovery for the energy-saving covers four specific types of work. We need to achieve certain specific levels of savings set by the Decree of the Ministry of Development March 11, 2008 (only a technician is able to evaluate them). The
works are: 1. Any redevelopment of the global '
building that will enable to meet certain parameters of the heating requirements The objectives vary depending on the year in which the works were completed. In fact, the parameters are two, the first valid for the period 2008 - 2009, the second, more rigid, for 2010. The 'facilitation triggered only if the heat requirement is reduced in consequence of complete buildings (condominiums and houses): Does not include individual apartments. Typically, this is the action of point 2) and 4). installation of solar panels 
heat. Requirements: Minimum 5 years warranty for panels and
kettles and two years for technical components and accessories, as well as compliance with UNI 12975 and UNI 12976.
4. Replacement of existing models boilers condensing.
Needed: a good thermal efficiency, modulating burner operates directly on the climate control on the pump, variable speed electronic, thermostatic valves on all radiators (except the under-floor heating). Or replacement of existing boilers with low enthalpy geothermal plants.
spending limits are variable depending on the type of work. You can combine (ie deductions enjoy more and more spending limits) the facilities listed in paragraphs 2), 3) and 4) (insulation, boilers and solar panels) by running each of these works. Conversely the 'facilitation of point 1) (the overall regeneration) may be cumulated only with the' facilitation of point 3) (solar panels). The spending limits are provided for each housing unit (if there are multiple owners, should be shared between them). The exception is the 'total redevelopment for which the ceiling of € 1 million deduction applies to the entire building.
Instalment
How long does the 'facilitation At the moment (unless extended) paid for the works by December 31, 2010. For example property All types of property, provided that the work performed for own use (not for sale, by the construction companies).
Payments It should of course keep the regular bills. For taxpayers who are not holders of income tax 'business, it is necessary that the payments are made from a special bank or post office, except in special cases (charges payable to the government, withholding taxes on payments made by professionals, which will result in the transfer, but will only be reflected on the invoice). The transfer must be given the reason for payment, the tax code of the beneficiary of the deduction and the VAT number or tax identification number of the person on whose behalf the transfer is made (the company or professional who has performed this work).
The date that matters, for the purposes of the deduction is that the transfer (thus, in a condominium, is not relevant that the payment of installments to the administrator). Holders of business income are exempt from ' obligation of payment: "proof of expenditure may be made of other appropriate documentation.
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