Even LaClà’s sectional garage door allows you to recover 50% of the expenses for renovations and energy efficiency upgrades through the 2019 Ecobonus:
For the year 2019 They were re-elected the benefits for those who decide to renovate the house. The 2019 Budget Law (Law No. 145 of December 30, 2018 – Official Gazette No. 302 of December 31, 2018) has extended for another year, until December 31, 2019, the possibility of receiving the50% Ecobonus for energy efficiency upgrades; this percentage rises to 75% for condominium works (in this case, the extension is valid until December 31, 2021).
In particular, the deduction for interventions on housing covers all interventions and expenses incurredfor the purposes of:
- improving building thermal (insulations, floors, windows and fixtures);
- installation of solar panels;
- replacement of winter heating systems;
- domotic interventions, ie installation of multimedia devices for the remote control of heating systems.
Who Can Benefit from the 50% Ecobonus for Energy Efficiency Upgrades?
To be eligible for the deduction all residents and non-residents, even if the business income, who own, in any capacity, the immovable object of intervention. In particular, the following are eligible for the incentive:
- natural persons, including artists and professionals;
- taxpayers who obtain business income (individuals, partnerships, corporation);
- associations between professionals;
- public and private entities that do not carry out commercial activities.
To understand the amount of the tax deduction you are entitled to, we recommend consulting a professional with expertise in fiscal matters.
ATTENTION: Business income holders can benefit from the deduction only for instrumental buildings used in their business activities (Resolution of the Revenue Agency No. 340/2008). For example, They can not receive the concessional construction companies, building renovation and sale, for expenses incurred for the redevelopment of properties “commodity” (Revenue Agency Resolution No.. 303/2008).
Also eligible for the deduction, provided they bear the costs of the interventions and these are not carried out on properties instrumental to business activities, are:
- The family member living with the owner or holder of the property subject to the intervention (spouse, civil union partner, relatives within the third degree, and in-laws within the second degree).
- The cohabiting partner, the property owner is not the subject of interventions or holder of a loan contract (Revenue Agency Resolution No.. 64/2016).
The deductible expenses
The expenses eligible for the deduction include both the costs for the construction work related to the energy-saving intervention and those for the professional services necessary to carry out the intervention and obtain the required energy certification.
For the interventions of the building’s energy regeneration are deductible, in addition to the professional expenses, those relating to the supply and installation of insulation materials and air conditioning systems, as well as the realization of masonry work related to them.
Certification required
To benefit from the tax reduction is necessary to have the following documents:
- the affidavit by a qualified technician, allowing you to show that the operation carried out complies with the technical requirements;
- the Energy Performance Certificate (APE), aimed at acquiring data related to the energy efficiency of the building; Such certification is produced after the execution of interventions. The energy performance certificate must be drawn up by an expert not involved in the work and kept by the taxpayer;
- the information sheet related to the completed interventions, prepared according to the format in Annex E or F of the implementing decree (D.M. February 19, 2007). The card must contain: the identity of the person who incurred the expenses and the building on which the work was carried out, the type of intervention performed and the energy saving that is achieved, as well as the relative cost, specifying the amount for business expenses and used for the calculation of the deduction.
The certification, energy performance certificate, and information sheet must be issued by technicians authorized to design buildings and systems within the scope of their competence as attributed by current legislation, registered with their respective professional orders and boards.
Documents to be submitted
Within 90 days of the completion of the work, it is necessary to submit to ENEA:
- The information contained in the energy performance certificate, through Annex A to the “buildings decree” (D.M. February 19, 2007);
- Fact Sheet (Annex E or F to “buildings decree”), relating to interventions.
The transmission must take place electronically, Enea through the web application accessible from the site www.acs.enea.it. Documentation can be sent by registered mail with a simple receipt, always within 90 days of the completion of the work, only and exclusively when the complexity of the work performed is not adequately described in the schemes made available by ENEA. The address where to send the documentation is as follows:
ENEA – Department of Environment, Global Changes and Sustainable Development Via Anguillarese 301 – 00123 Santa Maria di Galeria (Rome).
The reference “Tax Deductions – Energy Efficiency Upgrades” must be indicated.
Enea certifies that he has properly received the documents by sending an e-mail confirmation, which is kept by the taxpayer concerned to deduct. The date of completion of the work, from which the deadline for sending the documentation to ENEA begins, coincides with the day of the so-called “testing” (and not the date of payment) or the certification of the system’s functionality if applicable. He, in consideration of the type of intervention, testing is not required, the taxpayer can prove the date of completion of work with
other documentation issued by those who carried out the work (or the service technician who compiles Fact Sheet). There may be valid self-certification of the taxpayer.
CAUTIONIf the taxpayer is not in possession of documentation, since the operation is still in progress, It may nonetheless benefit from the deduction for expenses incurred in each tax period.
How to make payments?
The arrangements for making payments vary depending on whether the entity is a holder or not business income. In particular it is envisaged that:
- taxpayers not business income must pay the costs incurred by bank or postal transfer (also “on line”);
- taxpayers who are business income holders are exempt from the obligation to pay by bank or postal transfer. Then, proof of expenses may be made from other suitable documentation.
The obligation to make the payment by bank transfer is expressly excluded for the taxpayers practicing business activities since the time of actual payment of the expenditure is not relevant to the determination of this type of income. For the purposes of business income, indeed, It applies the rule according to which the apportioning costs moment occurs, for services, the date on which the service has been provided, and, for movable property, the delivery or shipping date, except that it is different and next the date on which occurs the effect of translating.
In a payment receipt by bank transfer or post must be indicated:
- the reason for payment, with indication of the details of the standard concessionary;
- the tax code of the deduction recipient;
- the VAT number or social security number of the person in whose favor the transfer is made (firm or professional who has performed this work).
To learn more visit the website Enea http://www.acs.enea.it/