Deductions 50 and 65%: the clarifications of the Revenue Agency on eco-bonuses

    Deductions 50 and 65%: the clarifications of the Revenue Agency on eco-bonuses

    Tax deductions, new clarifications arrive from the Revenue Agency on bonuses of 50 and 65% renewed until 31 December 2013. It should be remembered that this extension was introduced by the decree-law of 4 June 2013, n. 63, which entered into force on June 6, 2013, and converted with amendments by the law of August 3, 2013



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

    Tax deductions, new ones arrive clarifications by the Revenue Agency on bonus of 50 and 65% renewed until 31 December 2013. It should be remembered that this extension was introduced by the decree-law of 4 June 2013, no. 63, which entered into force on June 6, 2013, and converted with amendments by the law of August 3, 2013.



    The decree extended until December 31 2013 the deductions of 50% for the restoration of the building heritage. The 55% deduction was instead increased up to 65% for the energy requalification of buildings.

    The Revenue Agency specifies that the deduction of 65% concerns the expenses incurred from 4 August to 31 December 2013 for anti-seismic interventions on buildings falling in seismic areas of high danger, the deduction for the recovery of the building stock with the higher rate of 50% and with the highest spending limit of 96.000 euros and introduces a further deduction concerning the purchase of furniture, large appliances energy class A + (class A for ovens), but aimed at furnishing buildings undergoing renovation. In the latter case, the expenses must be incurred from 6 June to 31 December 2013, up to a maximum limit of 10.000 euros.

    As for the interventions of energy requalification of buildings, for which there is a 65% bonus, here is what can benefit from the deductions:

    • interventions of energy improvement of existing buildings with a maximum deduction limit of 100.000 euros.

    • interventions on existing buildings, parts of existing buildings or real estate units, concerning opaque vertical structures, opaque horizontal structures (roofs and floors), windows including fixtures, with a maximum deduction limit of 60.000 euros;

    • installation of solar panels for the production of hot water for domestic or industrial use and to cover the hot water needs in swimming pools, sports facilities, nursing homes, schools and universities, with a maximum deduction limit of 60.000 euros;


    • interventions of replacement of winter air conditioning systems with systems equipped with condensing boilers and contextual fine-tuning of the distribution system, with a maximum deduction limit of € 30.000;


    • replacement of winter air conditioning systems with high efficiency heat pumps and low enthalpy geothermal systems, with a common maximum deduction limit of € 30.000;

    • interventions of replacement of traditional water heaters with heat pump water heaters dedicated to the production of domestic hot water, with a common maximum deduction limit of € 30.000.

    The interventions of replacement of heating systems with heat pumps high efficiency and low enthalpy geothermal systems for the replacement of traditional water heaters with heat pump water heaters dedicated to the production of domestic hot water, which today they are part of it.

    As for the deduction related to the renovation of a building, it should be known that it concerns the expenses incurred from 6 June to 31 December 2013 for the purchase of:

    • - furniture;

    • - large household appliances of energy class not lower than A +, as well as A for ovens, for equipment for which the energy label is required.

    Furthermore, the law converting the decree has expressly specified that only the expenses for the purchase of furniture or large household appliances can benefit from the deduction. new.

    They fall under the "furniture" facilitated: beds, wardrobes, dressers, bookcases, desks, tables, chairs, bedside tables, sofas, armchairs, sideboards, as well as mattresses and the lighting fixtures that are a necessary completion of the furnishings of the building undergoing renovation.


    On the other hand, purchases of doors, flooring (for example, parquet), curtains and draperies, as well as other furnishing accessories are not eligible.


    Another big doubt concerned the conditioners. The tax authorities clarify that “in the absence of different indications in the facilitating provision, the list referred to in annex 1B of the legislative decree 25 July 2005, n. 151, according to which are included in large household appliances, by way of example: refrigerators, freezers, washing machines, dryers, dishwashers, cooking appliances, electric heaters, electric hot plates, microwave ovens, electric heaters, electric radiators, electric fans, air conditioning appliances".

    For the payment, the Agency clarifies, in addition to bank transfer or post office you can also use credit or debit cards.

    Francesca Mancuso

    Download the complete circular here

    READ also:

    - Tax deductions 50%: how to access the eco-bonus for furniture and appliances

    - Tax deductions: 50% bonus also for kitchens and furniture

    - Tax deduction of 55%: there is no coverage for the extension, but it will be definitive

    - Deductions 65% and 50% here is how the bonus for the restructuring changes

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