Energy saving

Energy requalification: deduction 55%


For those who have it, it is time to invest in the home. Starting withenergy efficiency, which cuts running costs and increases living comfort. The good news is that theeco-bonus and you can continue to deduct to the extent of 55% the expenses incurred for the energy requalification of buildings. The feared stop on June 30 for the presentation of applications was in fact canceled.

There was a bit of a heartbeat because, given the current times, it was not known if the deduction 55% (established in 2007 and then always extended) would be confirmed and to what extent. In recent days, however, the Territorial Environment Commission has approved a document that commits the Government to give stability to the mechanism, at least for another year. Everything as before, therefore, except for adjustments (but here perhaps we are too malicious).

Let's try to understand. There deduction of 55% (from the personal income tax for individuals and from the IRES for companies) concerns interventions ofenergy requalification, thermal insulation, installation of solar panels for the production of hot water and replacement of winter air conditioning systems.

The sum corresponding to the 55% of the expenses incurred is deductible over 10 years and the maximum deductible amount varies according to the intervention, in some cases it is 30 thousand euros in another 100 thousand. The expenses include both the costs of construction works associated with the works of energy saving and those for performance and for the energy certification required.

Being the energy re-qualification, the works must obviously concern existing buildings, for example by installing solar thermal and air conditioning systems, condensing boilers or high-speed heat pumps efficiency.

They are admitted to the deduction of 55% also the interventions on the building envelope that increase the degree of insulation (the thermal coat to be clear). The envelope category also includes the replacement of doors and windows with windows that allow less heat loss.

Finally, they can access the deduction of 55% citizens and businesses that carry out any intervention (or systematic set of interventions, says the decree) such as to allow the building to reach an index of energy performance for winter air conditioning below established limits (for these we refer to the tables).

Attention: the works must be certified by a technician certified certifier and the application to access the deduction must be submitted within 90 days of the end of the works to Enea, electronically, together with the certificate of energy qualification and, as appropriate, to the descriptive sheet of the work carried out.


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