agevolazioni fiscali

Tax Breaks

The tax deduction of the costs of building renovation work is governed by Article. 16-bis of Presidential Decree 917/86 (Consolidated Law on Income Tax).

From 1 January 2012 the benefits ware made permanent by Decree-Law no. 201/2011 and placed under charges deductible from Irpef.

The deduction is equal to 36% of the costs, up to a total amount thereof does not exceed €48,000 per building unit. However, for expenditure incurred from 26 June 2012 to 30 June 2013, the Law Decree n. 83/2012 has raised to 50% the size of the deduction to 96,000 Euros the maximum amount of eligible expenditure to the benefit.

These major benefits were then extended many times by subsequent measures. Finally, the 2015 Stability Law (Law no. 190 of 23 December 2014) was deferred until 31 December 2015 the opportunity to take advantage of the increased income tax deduction (50%), confirming the maximum spending limit of EUR 96,000 per building unit.

From 1 January 2016 the deduction will return to the ordinary measure of 36% and with a limit of € 48,000 per housing unit.

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scadenze regione per regione

Deadlines Of Each Region

The Presidential Decree 59, Directive 2012/27 / EU and regional regulations currently in force, where they exist, provide for the installation of temperature control systems and heat metering, in most regions, is implemented:
in context with work carried out on installations (mere replacement of the generator, renovation of heating system or new installation of heating system in existing buildings);
in any case, without work on the system, before 31 December 2016.

The regions that have legislated provisions provide bound or not bound to time limits, in any case restrictive compared to the national and European regulations.

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Direttiva 2012/27/UE

Directive 2012/27/UE

Establishes a common framework of measures for the promotion of energy efficiency in the European Union, in order to ensure achievement of the 20-20-20 by 2020 (a 20% reduction in greenhouse gas emissions and energy use primary, meet 20% of energy consumption from renewable sources). Regarding the accounting Directive is expressed in Article 9:
"In condominiums and the multi-purpose buildings supplied by a source of heating / cooling center or from a district heating network [...], are also installed by December 31, 2016 individual meters to measure the consumption of heat or cooling or hot water for each unit, if technically possible and efficient in terms of costs. In cases in which the use of individual meters is not technically possible, or is not efficient in terms of cost, to measure heating, individual heat cost allocators are used for measuring heat consumption at each radiator [...]. "

As you can see in the text of the article, also Directive stresses that it is preferable, in the front line, the installation of direct heat meters and, just in case this is not possible, the use of indirect cost allocators.

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Legge e DPR

Laws and D.P.R.

The Dgl 311/07 prescribes that:
1 - Whether present (except that it is not unequivocally demonstrated the technical feasibility) at least a programmable temperature control unit for each heat generator and modulating devices for the automatic regulation of the temperature in individual rooms or in individual zones.
2 - In the case of heat generators in service of more housing units, the correct balancing the distribution system must also be checked, in order to allow at the same time, in each housing unit, that the minimum comfort limits and maximum limits of internal temperature. Any imbalances should be corrected when replacing the generator, possibly by installing a heat metering system that allows the distribution of consumption for individual apartments.
Financial 2012: deductions for energy upgrading costs

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UNI 10200

UNI 10200

“centralized heating systems for winter heating production of sanitary hot water - Criterions for allocating the winter heating costs and sanitary hot water”.

The technical standard establishes the principles for a fair and equitable distribution of winter heating expenses and sanitary hot water in condo type buildings, with or without devices for thermal energy accounting, which differentiates between voluntary energy consumption of individual units from all other consumption.
It provides principles and guidelines for the allocation of costs in proportion to the voluntary consumption of individual units in order to promote the rationalization of consumption and waste reduction.
It is a technical rule addressed to designers, to the accounting service operators, maintainers and users of air conditioning systems as well as the condominium managers such as those responsible for the breakdown of expenditure.

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