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Tax incentives for high efficiency heat pumps
As we know the Law of 24 December 2007, n. 244 (Finance Act 2008), extended through 2010 tax benefits for energy rehabilitation projects on buildings.
energy upgrading of the building;
renovation of buildings, or any part thereof, with regard to the thermal insulation (isolation, windows, roofs); 
installation of solar panels for hot water production; 
high efficiency heat pumps or geothermal low enthalpy.
In this case, replacing heating systems with heat pumps
high efficiency, you can enjoy significant tax incentives is in fact recognized a deduction from gross to a share of 55% of the costs.
The maximum limit is € 30,000 (or 55% € 54,545.45). The deduction may be spread from a minimum of three to a maximum of ten annual installments of equal amount. In this case, replacing heating systems with heat pumps
high efficiency, you can enjoy significant tax incentives is in fact recognized a deduction from gross to a share of 55% of the costs.
Who can use
- In particular, individuals are allowed facilitation (including the trades and professions), taxpayers who receive business income (individuals, partnerships, limited liability companies), partnerships between professionals, public and individuals not involved in trading.
- Among the individuals advantage of the benefit may also hold a real right on the property, condos (for work on the condominium common areas), the tenants, who owns the property on loan.
- cumulation with other aid The deduction of 55% can not be combined with other discounts granted for the same work as is compatible with the incentives provided to energy saving.
What interventions for heat pumps For replacements of winter heating systems are those concerning the replacement, or part of winter heating systems with existing systems equipped with high efficiency heat pump and simultaneous development of the distribution system.
are not aided the installation of space heating in buildings that were lacking.
Come scegliere la pompa di calore elettrica Per poter accedere agli sgravi è necessario dimostrare che le apparecchiature sono particolarmente performanti. Il valore minimo del coefficiente di prestazione (COP) e quello di efficienza energetica (EER) devono essere superiori a quelli previsti nelle seguenti tabelle:
Valori minimi dell’indice di efficienza energetica (EER)
type of heat pump. Environment
outside / inside.
COP COP
2008-2009
2010
inverter on / off
| 3.8 | 3.61 3.9 3.71 | |||
| air / water | 3.9 | |||
| 4, 1 | 3.90 | acqua/aria | ||
| 4,09 | 4,7 | 4,47 | acqua/acqua | |
| 4,18 | 5,1 | 4,85 | ||
| Minimum values \u200b\u200bthe energy efficiency ratio (EER) | type of heat pump. Environment | |||
| EER EER | 2008-2009 | 2010 | ||
inverter on / off inverter
| 3.3 | 3.14 3.4 3.23 | |||
| air / water | 3.4 | |||
| 3,8 | 3,61 | acqua/aria | ||
| 3,99 | 4,4 | 4,18 | acqua/acqua | |
| 4,37 | 5,1 | 4.85 | ||
| the performance should be measured according to UNI EN 14511:2004. Where installed electric heat pumps with variable speed (inverter), the minimum values \u200b\u200bare reduced by 5%. | What are the costs deductible | expenses for which you can deduct include products, the costs for construction work related to the energy saving measures and the professional services necessary for the achievement of concessional assistance and for gaining the required documentation per fruire del beneficio. | ||
| Documentazione necessaria | I soggetti che intendono avvalersi della detrazione, senza dover fare nessuna comunicazione preventiva al fisco, devono ottenere l'asseverazione di un tecnico qualificato che attesti la rispondenza dell'intervento ai requisiti previsti dalla legge. Nel caso di impianti di potenza elettrica nominale | non superiore a 100 kW, l’asseverazione può essere sostituita da una certificazione dei produttori delle pompe di caloreche attesti il rispetto dei requisiti, corredata dalle certificazioni dei singoli componenti rilasciate nel rispetto della normativa europea in materia di attestazione di conformità del prodotto. | E 'also required to send to ENEA, within 90 days after completion of work certificate of qualification energy (Annex A of the decree) and the informative interventions (Annex E of the decree). The documents must be sent to ENEA Teleservices through the site | http://finanziaria2008.acs.enea.it/|
How to make payments
The procedures for making payments vary depending on whether or not the person is the holder of the business income. In particular, it is expected that:
taxpayers who do not hold business income must pay the costs incurred by bank or postal
taxpayers holding company income are exempt from the payment by bank or post office. In this case, proof of expenditure may be made of other appropriate documentation.
In the case of payment by bank or post office, it shall include:
the tax code of the beneficiary of the deduction;
the VAT number or tax identification number of subject to which the transfer is made (or a professional company that performed the work).
documents to be kept
All documentation must be kept for the entire period in which the activity is feasible for a declaration by the tax authorities. The records to be retained is as follows:
- the affidavit of the technician or the manufacturer's declaration (for installations of less than 100 kW);
invoices and receipts proving le spese effettuate con la documentazione del relativo bonifico (bancario o postale);
ENEA: Sito dedicato all'efficienza energetica
- Agenzia delle Entrate: Le agevolazioni fiscali per il risparmio energetico
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