Home | info@fibracinsulation.com COMPANY PRODUCTS APPLICATIONS SERVICES PARTNERS NEWS CONTACTS Fibrac Insulation »Tax incentives ENERGY SAVING TAX INCENTIVES Tax incentives State incentives aimed at energy saving The benefits essentially consist of: tax concessions for interventions aimed at the energy requalification of buildings; incentives for the installation of photovoltaic panels for the production of electricity; tax breaks for the replacement of refrigerators and freezers. Facilitations for the energy requalification of buildings Law No. 2 of January 28, 2009 extended until December 31, 2010 the tax breaks introduced by the Finance Law of 2007. The facility consists in the recognition of tax deductions in the amount of 55% of the expenses incurred by December 31, 2010 , to be divided into five annual installments of the same amount, within a maximum deduction limit in relation to the type of intervention carried out. These are reductions from Irpef (Personal Income Tax) and IRES (Corporate Income Tax) granted for interventions that increase the level of energy efficiency of existing buildings and which concern, in particular, the expenses incurred for : interventions on the building envelope (thermally insulating the walls or roofs or replacing the windows including fixtures); installation of solar panels; replacement of old boilers with condensing boilers, or with heating systems with high efficiency heat pumps, or with geothermal systems. The expenses for which it is possible to benefit from the deduction include both the costs for the construction works connected with the energy saving intervention, and those for the professional services, necessary both for the realization of the facilitated interventions and to acquire all the necessary documentation required to take advantage of the benefit. The amount limits on which to calculate the deduction vary according to the type of intervention, as indicated below: riqualificazione energetica di edifici esistenti: 100.000 euro (55% di 181.818,18 euro); involucro edifici (pareti, finestre, compresi gli infissi, su edifici esistenti): 60.000 euro (55% di 109.090,90 euro); installazione di pannelli solari: 60.000 euro (55% di 109.090,90 euro); sostituzione degli impianti di climatizzazione invernale: 30.000 euro (55% di 54.545,45 euro); Esempio: Prendiamo come riferimento un nucleo familiare, il cui reddito annuo lordo risulti pari a € 30.000,00 ed un’imposta pagata da tutti i componenti di € 5.000,00. Se tale famiglia provvede ad una spesa per miglioramenti energetici di importo pari a € 10.000,00, attraverso le agevolazioni fiscali complessivamente detrae dalle imposte da versare allo Stato una cifra pari € 5.500,00. Dal 2009 è possibile recuperare la spesa in un numero di rate annuali di pari importo in cinque anni. Nel caso di specie, la famiglia recupera l’agevolazione per un importo annuale pari a € 5.500,00:5 = € 1.100,00. Sarà dunque opportuno valutare che le rate di detrazione fiscale annuali, relative alla spesa affrontata, siano inferiori alle imposte pagate annualmente dai contribuenti per poter usufruire pienamente dell’agevolazione. Va ricordato che l’agevolazione consiste in un recupero delle imposte già pagate dai contribuenti. Chi può usufruirne All taxpayers can take advantage of the deduction, even if they are business income holders, who own, for whatever reason, the property subject to intervention. Family members living together limited to private homes are also allowed to benefit from the deduction. An indispensable condition for benefiting from the deduction is that the interventions are carried out on real estate units and on existing buildings (or parts of buildings) equipped with a heating system. The proof of the existence of the building can be provided by the registration of the same in the land registry, as well as by the payment of the ICI, where due. Therefore, expenses incurred during construction of the property are not eligible. Requirements necessary to obtain tax breaks To obtain tax breaks on expenses incurred, under penalty of forfeiture of the benefit, it is necessary to acquire the following documents: the certification, which allows to demonstrate that the intervention carried out complies with the required technical requirements. the energy certification (or qualification) certificate, which includes data relating to the building's energy efficiency and is produced after the interventions have been carried out. This document is not required for the installation of solar panels and for the replacement of windows including fixtures; the information sheet relating to the interventions carried out. The certification, the energy certification / qualification certificate and the information sheet must be issued by qualified technicians (engineers, architects, surveyors, industrial experts, agronomists, forestry doctors and agricultural experts). The certification, if it concerns the replacement of windows and fixtures, as well as in the case of condensing boilers with power lower than 100 kW, can be replaced by a certification of the producers. Documents to be transmitted and kept For interventions that will start in 2009 and will end by 2010, it is necessary to send a prior communication to the Revenue Agency before the start of the works and then within 90 days from the end of the works to send to ENEA (National Energy Agency Alternatives) the following documentation: copy of the energy certification or qualification certificate where necessary; the information sheet relating to the interventions carried out. In order to benefit from the tax benefit, it is necessary to keep and show the financial administration, if requested, the documentation relating to the interventions carried out, including invoices and tax receipts. Fibrac SpA assumes no responsibility for the actual compliance of the above with the current regulatory provisions which may differ in whole or in part from the indications provided here. In fact, what is reported is intended purely as initial information on the opportunities that the competent Authorities offer to the Citizen and to the Economic Operators in order to improve the energy performance of their properties by benefiting from tax concessions. © Fibrac Insulation srl - All rights reserved | VAT number: 07017490967 | Company info | Cookie Policy This site or third-party tools used by this site make use of cookies necessary for the operation and useful for the purposes described in the cookie policy. 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