Easier bonus 55% for energy improvement. Introduced new minimum standards of performance and energy efficiency of heat pumps
29/09/2009 - With nearly seven months later, came the decree of the Ministry of Economy and Finance, which simplifies and reduces the administrative burden taxpayers who wish to take advantage of the deduction of 55% of the cost of upgrading the energy efficiency of buildings.
is the Decree of August 6, 2009, entitled "Provisions relating to deductions for the costs of upgrading the energy efficiency of existing buildings" (in force since 11 October 2009), amending Decree 19 February 2007, "Provisions relating to deductions for the costs of upgrading the energy efficiency of existing buildings," Implementing the 2007 Budget.
The affidavit of a qualified technician
The DM intervenes on Article 6 August 2009. 4 of Decree 19 February 2007, relating to compliance, providing that the affidavit of a qualified engineer (stating that compliance with the requirements of the intervention in Articles 6, 7, 8 and 9 of Decree 19 February 2007) can be:
- replaced by one made by the Director Work on the compliance of the project works, required under Article. 8, paragraph 2, of Legislative Decree 192/2005, and ss.mm.ii (as provided by MD February 19, 2007);
or:
- explained in the report certifying compliance with the requirements for containment energy consumption of buildings and their heating plants, which, pursuant to art. 28 para 1 of Law 10/1991, the building owner, or who is eligible, must file with the competent authorities in accordance with the provisions in force, in duplicate, along with the complaint before starting work on the works of Articles 25 and 26 of that Act. The latter possibility was not provided by the DM 19 February 2007.
Certificate of certification / qualification energy
With an amendment to Article 5, paragraph 3, of DM 19 February 2007, specifies the time validity of the method of calculation provided for by ' Annex I to Legislative Decree 192/2005 and subsequent amendments This method is valid until the entry into force of the decrees in art. 4, paragraph 1, letters a) and b) of Legislative Decree 192/2005, and thereafter the same calculations will be performed in accordance with the provisions of the decrees in art. 4, paragraph 1, letters a) and b) of Legislative Decree 192/2005.
Recall that the order under art. 4, paragraph 1, letters a) and b) of Decree No. 192/2005 and Presidential Decree No. 59 of the Official Gazette No. 2 April 2009pubblicato 132, 10 June 2009 and entered into force June 25, 2009 (read more).
Simplifications
With an amendment to Article 7 of Decree 19 February 2007, for the replacement of windows including frames, removed the requirement to attach all'asseverazione respect minimum requirements - which can be replaced by a certification of producers of such items, stating that respect for medesimi requisiti - le certificazioni dei singoli componenti rilasciate nel rispetto della normativa europea in materia di attestazione di conformità del prodotto.
Analogamente, per i pannelli solari realizzati in autocostruzione, è eliminato l’obbligo di produrre la certificazione di qualità del vetro solare e delle strisce assorbenti, secondo le norme UNI vigenti, rilasciata da un laboratorio certificato. È quindi sufficiente produrre l'attestato di partecipazione ad uno specifico corso di formazione da parte del soggetto beneficiario.
Impianti di climatizzazione invernale
Con una Amendment to Article 9 of Decree 19 February 2007, which prescribes the contents dell'asseverazione for any replacements of winter conditioning, it is stated that the condensation heat generators can be "air or water" and that the thermostatic valves with low thermal inertia must be installed "when technically compliant." In the same article 9, paragraph 2-bis-point is added to a) introducing new minimum requirements of performance and energy efficiency of heat pumps, for work done from the tax period in progress at 31 December 2009: The new values \u200b\u200bare given in Annex I to DM 6 August 2009. Moreover, in caso di impianti di potenza nominale del focolare inferiore a 100 kW, all’asseverazione non devono più essere allegate le certificazioni dei singoli componenti rilasciate nel rispetto della normativa europea in materia di attestazione di conformità del prodotto.
Divieto di cumulo della detrazione del 55% con il Conto Energia
Il nuovo comma 2-bis, aggiunto all’articolo 10 concernente la cumulabilità delle detrazioni, prevede che la detrazione del 55% non è cumulabile con il premio per impianti fotovoltaici abbinati ad uso efficiente dell'energia di cui all'art. 7 del DM 19 febbraio 2007 concernente il Conto Energia.
The decree of the Ministry of Economy to simplify the procedures to take advantage of the deduction of 55% was expected by the end of February 2009, as required by law 2 / 2009, issued at the end of heated controversy triggered by the DL 185/2008 crisis that put a ceiling to the state budget for the bonus on the redevelopment of buildings and introduced the requirement to send an instance to the Revenue, with the mechanism of the implied rejection. After a month and a half of debate (January 2009) was put aside the hypothesis of the ceiling, the panel was changed to the Revenue in a "communication", but only on the cost to between two years and was set at five years the period over which to spread the deduction of expenses in 2009 and 2010.
SOURCE: Edilportale
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