55% deduction for energy redevelopment: this is what has changed since March 2010

    55% deduction for energy redevelopment: this is what has changed since March 2010

    The Minsterial Decree n. 12 of January 02, 2010 which will come into force starting from March 35, 26. The Decree involves some changes which must necessarily take into account those who plan to carry out energy requalification work on their buildings and for which they intend to be admitted to the benefits tax provided for these works, or the deduction of 2010% on the amount due to the tax authorities with their tax return.



    He is about to end up run over, his mother saves him

    On the Official Gazette of 12/02/2010 was published on Ministerial Decree no. 35 of the January 26 2010 which will come into force from March 13 2010. The Decree involves some changes which must necessarily be taken into account by those who plan to carry out works on energy improvement of its buildings and for which it intends to be admitted to tax benefits provided for such works, or the deduction of 55% on the amount due to revenue authorities with its tax declaration.



    The fundamental implantation of the norm on deduction of 55% however, it remains unchanged: the amount to be deducted is obtained calculating 55% of the redevelopment costs actually incurred and remained to be borne (therefore for private individuals it must also be considered the VAT, as paid to the contractor) with a maximum cost value that varies according to the type of work carried out (for example up to a maximum limit of expenditure incurred of 30 thousand euros for condensation and 60 thousand for solar thermal or for the installation of solar panels for domestic hot water.

    The value thus obtained cannot, however, be brought into deduction with a single tax return referring to a single tax year, nor would it be fair, since it would benefit only those who have an income and, therefore, taxes, stratospheric. The amount must be "spread", so to speak, divided into five equal installments to bring in deduction in five years with five subsequent tax returns.
    This temporal division has not always been the same and, indeed, has been changed with the various decrees that since 2007 (the year of publication of the first decree establishing the deduction of 55% have followed one another and have modified several times (even two legislative interventions in 2009 and the threat, later re-entered, of abolition of the tax benefit of 55%) the procedures for using the deduction and the procedures for entitlement, often with a considerable polemical aftermath.
    Initially, in fact, there were three installments, then a choice mechanism was introduced (to be made at the time of submitting the first tax return and no longer modifiable) for which it was possible to deduct from a minimum of three annual installments of the same amount up to to a maximum of ten.



    Finally, as mentioned, the current choice for a mandatory distribution established in five equal annual installments. It is now established, moreover, that the communication to the respective Inland Revenue must be done only if the works, and the related expenses, are between two or more tax years, i.e. if, for example, started in 2008, they continued in 2009 and ended in 2010. For the other cases, the institution ENEA remains the reference point. The latter undertook, given that the specifications and technical references changed with the new Decree, to modify the communication forms within the period, March 2010, of effective entry into force of the amending Decree. The changes, in any case, will be valid only for the works that will start (and for the expenses incurred) from March 13 onwards.

    But what are, then, the major changes introduced by the new Decree? They essentially concern the case of replacing plants with new ones biomass appliances (therefore also Pellet stoves) and the updating of some transmittance values ​​(heat dispersion towards the outside): in fact, an additional condition has been introduced to be respected for opening and similar closures, in the case of replacement of winter air conditioning systems with biomass fueled plants (art. 1, paragraph 2 of the Ministerial Decree of 11/3/2008 as amended and supplemented by the Ministerial Decree of January 26, 2010).

    With the new Decree i transmittance values openable and similar closures, such as doors, windows and shop windows (the latter even if they cannot be opened), including the fixtures, which delimit the building towards the outside or towards unheated rooms, must respect the limit values ​​given in table 4A, present in point 4, of Annex C of Legislative Decree 192/05, limited to the case of buildings located in climatic zones C, D, E and F.



    This requirement was justified with the need to avoid recourse to uncontrolled use of biomass in buildings with low energy performance envelopes, thus also helping to contain the input of fine in the air. It is also established that the subjects who intend to make use of the tax deductions relating to the expenses incurred for the replacement of winter air conditioning systems with systems equipped with heat generators powered by biomass, declare compliance with the aforementioned requirements at the time of transmission to Aeneas of the required documentation (article 4 of the Ministerial Decree of February 19, 2007 and subsequent amendments).

    Again with reference to the replacement of plants with new biomass plants, a new correction coefficient which takes into account the share of fossil energy used for the production of the same fuel from biomass. (art. 3, paragraph 3 of the DM 11/3/2008 as amended and integrated by the DM 26 January 2010). The correction coefficient is 0,3, which means that, for the purpose of calculating theglobal energy performance index of the building following the works, a 30% share of the energy supplied to the plant will in any case be considered as if the latter came from a source non-renewable fossil. All this because the promotion of the use of biomass, according to our Legislator, must take place in a context compatible with other sources, fossil or renewable and must take into account the share of fuels related to the preparation phases of the biomass (collection, transformation, packaging and transport).

    In addition, the values ​​of transmittance of opaque structures floors e vertical walls and structures that can be opened to the outside or unheated rooms, so that they also take into account the climatic differences of the different places where the works are carried out energy improvement. That of transmittanza now seems to be a "vexata quaestio": in the first formulation of the decree, in 2007, some mere errors in the writing of the calculation values ​​to be taken as reference made the benefit of the deduction of 55% for some types of works, however eligible for benefits according to the provisions of the Decree itself. These forecasts were later, and retroactively, modified but, again, the Ministry encountered some difficulties in applying for the achievement of the services set with the 2008 amendments. new modification intervention with a rebalancing which also takes into account new technologies available.
    New calculation references, then, are foreseen for the transmittanze of the constituent elementsbuilding envelope of the building and for winter air conditioning: reference is no longer made to Annex I to Legislative Decree 192/05 but to Presidential Decree no. 59 / 2009. For the calculation of the index of energy performance of the building, it is also specified that the simplified procedure scheme referred to in Annex G to Ministerial Decree 7/4/2008 or Annex 2 to Ministerial Decree 26/6/2009 can also be used.

    At the end of this exhibition, we would like to give some advice: because everything goes smoothly and well consult your trusted accountant first in order to understand the real door of the deduction in your tax return, therefore it is good to rely on non-taxed companies and technicians who, given the numerous changes in the procedures, are already familiar with the formalities necessary to obtain the benefits of the tax deduction of 55%. Furthermore, in order not to be completely unfastened, and as customers to be able to dialogue with all the protagonists of the redevelopment works, it may be useful to consult the easy-to-understand tax guide, "Tax concessions for energy saving" also available on the website of the Revenue Agency.

    Andrea Marchetti

    add a comment of 55% deduction for energy redevelopment: this is what has changed since March 2010
    Comment sent successfully! We will review it in the next few hours.