What Type Of Light Does Halogen Give Off

55% A HORSE FOR THE WORK OF TWO YEARS DRIVING

Revenue Agency Communication only works that continue beyond the period of tax

may be sent electronically since January 4, 2010 communication on the work of upgrading the energy efficiency that benefit from the personal income tax deduction of 55% and continuing beyond the taxable year. With decision of December 21, 2009 , the Inland Revenue has approved the technical specifications for the transmission of the communication. It was released this morning on the website of the Inland Revenue, the software compilation of communication for work upgrading the energy efficiency that continue beyond the taxable year. The communication may be transmitted electronically from January 4, 2010. The first communication should be sent to the Revenue, exclusively on line by March 31, 2010, indicating the expenditure incurred in 2009, when such works are not already completed by December 31, 2009.

The technical specifications for the transmission of comunicazione sono state definite dall’Agenzia delle Entrate con il provvedimento del 21 dicembre 2009 . ( leggi tutto ).

L’Agenzia avverte che i file contenenti le Comunicazioni devono essere controllati, prima della trasmissione, con l’apposito software realizzato dall'Agenzia delle Entrate/Sogei al fine di evitare la trasmissione di documenti che il sistema rifiuterebbe perché non rispondenti alle specifiche techniques.

Download the software

Please note that:

The communication provided for in Article 29, paragraph 6, of DL 185/2008 , converted by Act 2 / 2009 , riguarda le spese sostenute nei periodi d’imposta precedenti a quello in cui i lavori sono terminati. Le prime comunicazioni dovranno essere inviate all’Agenzia delle Entrate, esclusivamente in via telematica, entro il 31 marzo 2010 , indicando le spese sostenute nel 2009, qualora i lavori non siano già terminati entro il 31 dicembre 2009.

Con il provvedimento del 6 maggio 2009 , the Inland Revenue has approved the model notice, which must be used:

- to communicate the costs incurred during the tax years preceding the year in which the works are completed , with reference only works that proceed beyond the tax year;

- to communicate the costs incurred in 2009 and subsequent years.

Communication not have to be addressed when work started and ended in the same tax period, nor for the tax periods in which no expenses were incurred.

Annex A measure to define the technical specifications for the electronic transmission of data, which must be taken both by those who have their direct communication is by the broker.

Please note that taxpayers who wish to take advantage of the deduction is nevertheless required to forward to ENEA within 90 days after the end of the work, details of the interventions through the website http://efficienzaenergetica.acs.enea.it .