He clarified the 'Inland Revenue in Circular 21 / E, 23 April 2010 , with whom he has provided information on tax deductions.
The Agency confirms the possibility to deduct 55% of the costs for the replacement of entry doors , provided that it is windows that surround the heated building envelope, towards the exterior or unheated rooms, and that are the indices of thermal transmittance required for the replacement of windows.
One of the questions concerns the cumulation bonus of 55% with other contributions: The Agency explains that from 1 January 2009, you must choose whether to apply the deduction of 55% or, alternatively, benefit from any Community, regional or local. It is therefore possible to combine, for the same purpose, the deduction of 55% with other benefits. If a taxpayer has applied for the award of any grants received from local authorities or the European Community may claim the deduction by 55%, provided that, if these are to be recognized, and wishes to receive it, return the deduction has already been used in declaration for the portion not covered by contributions.
Returning to types of intervention facilitating it, it is clear that the installation of a central heating in a building where only half of the apartments comes equipped with a heating system is allowed, but only so much spending on the flats where the plant was present. The share of expenditure deductible must be identified with a proportional allocation based on the odds thousandth of each apartment.
If interventions horse more years, should be send to the Revenue Agency will be informed accordingly. If this statement is not sent or is sent to the other terms (90 days after the end of the tax year in which the expenditure was incurred) shall not benefit from the decade, but failure to comply is punishable by a fine from 258 to 2065 €.
The deduction of requalification performed with energy lease it to the user and is determined by the cost incurred by the company Volkswagen. It is not required to pay by bank transfer, the sending of the information all’Enea e della comunicazione all’Agenzia per gli eventuali lavori pluriennali compete a chi si avvale della detrazione; la società di leasing deve attestare la fine dei lavori e il costo sostenuto, sul quale determinare la detrazione.
Infine, è concessa la possibilità di rettificare, anche oltre i 90 giorni dalla fine dei lavori, eventuali errori commessi nella compilazione della scheda informativa destinata all’ENEA . Il contribuente può correggere il contenuto della scheda mediante l’invio telematico di una nuova comunicazione, che annulli e sostituisca la precedente. With the new fact sheet will also be re-sent the certificate of qualification energy, as needed. The adjustment must, however, be sent before the deadline for submission of tax return in which the expenditure can be deducted.
Circular 21 / It also clarifies some doubts about deduction of 36% interventions for recovery of the housing stock. It is not because of the failure to disqualify it from any of the work, provided assistance to an amount greater than € 51,645.69. The cost cap on which to apply the deduction was originally set at 150 million lire (equal to € 77,468.53). Under current rules, is mandatory reporting for work that exceed the sum of 100 million lire (equal to € 51,645.69). Since 2003, the cap on the deduction of 36% has dropped to 48,000 €, that is below the threshold at which the communication is obligatory (€ 51,645.69).
(source Edilportale)
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