Monday, July 20, 2009
Ho Scale Container Ship
Circular 35 / E, July 16, 2009
No DL 5 of 10 February 2009 . The Agency points out that Article 2 of Decree Law 5 / 2009, converted into Law 33/2009 introduces a deduction of 20% of the costs incurred between February 7, 2009 and December 31, 2009, for the purchase of furniture, household energy class not inferior to A + ( except refrigerators, freezers and their combinations), computers and televisions. To access the deduction, you must start, or you start from 1 July 2008, renovations of single unit residential real estate, taking advantage of the deduction of 36%. The furniture and appliances should be finalized soft furnishings of the apartment under renovation.
The ceiling on expenditure reduction is set at € 10,000 and maximum amount of deduction is
€ 2,000 to be divided into five annual . The maximum amount is referred to the single unit of property being renovated, regardless of the number of taxpayers involved in spending. For the purchase of goods to facilitate the payment must be made through
bank or postal specifying the reason for the payment, the person who pays the tax code and tax code or VAT number of the payee.
The deduction is added to that for the replacement of refrigerators and freezers and their combinations with similar devices in class A + energy not less than provided for in paragraph 1 of Article 353 Law 296/2006 (Finanziaria 2007), as extended by paragraph 1 of Article 20 of Law 244/2007 (Finanziaria 2008). This deduction is equal to 20% of the costs, documented and supported by 31 December 2010, up to a maximum deduction of € 200 for each unit. The deduction is pegged to the use of tax benefit of 36% (provisions of art. 1 of Law 449/1997) concerning, however, only "to recovery of the housing stock made up single residential property units started from July 1, 2008, compared to the costs incurred by that date. " This implies - explains the circular - that the taxpayer will benefit from the new tax benefit, must have done all the preliminary formalities required to avail of the deduction for building renovations.
In particular, he must have sent even before 1 July 2008 , the Operations Centre of Pescara the appropriate communication and, in the space reserved for the "Data Relating to the renovation," as
construction start date of the July 1, 2008
, or given it back. As a further requirement for the use of the deduction, the legislature requires that the taxpayer, after the notification of the construction start, has actually incurred expenses for restructuring which qualifies for the deduction of 36%.
Having limited the new deduction "to the restoration work carried out on the built heritage unit residential real estate" for which you can enjoy the deduction of 36%, the legislature implicitly excluded
the benefit in cases restructuring common parts of buildings or
maintenance of individual units or
construction of garages or parking spaces appurtenant . Moreover, given the reference to the Law 449/1997, the facility can not be enjoyed in the event of purchasing
unit residential housing by the developer who has provided for the renovation of the property. Therefore, the deduction is only connected to the operations carried out exclusively on residential real estate units, on: - maintenance , under letter. b) of Art. Law 31 of August 5, 1978, No 457; - restoration and rehabilitation conservative , Under letter. c) of Art. Law 31 of August 5, 1978, No 457;
-
building renovation, under letter. d) of Art. Law 31 of August 5, 1978, No 457.
Download the Circular, click here.
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