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Update of the Guide of the Revenue Agency on the tax deductions due for the renovation of buildings, with particular reference to new communications to be sent to ENEA.
Update Building renovation guide that theRevenue Agency makes it available on its website dedicated to tax guides. Among the new features included are those related to new communications to be sent to & # 39;ENEA to be able to use the fiscal advantages provided by the legislation in force in the case of interventions in buildings and technologies that involve energy savings and / or the use of renewable energy sources
2019 Extensions
Theoretically Restructuring bonus it should be extended by 50% also for 2019. However, this extension has been included in the 2019 Budget Law, for which a definition and a publication are still awaited. The Revenue Agency therefore recalls that, for the time being, January 1, 2019 the deduction will come back to the ordinary measure of the 36% and with the limit of 48 000 euros.
Initially sanctioned by Article 16-bis of Presidential Decree no. 917/1986 (ie Consolidated Income Tax Tax), the tax deduction for building renovation measures was increased to 50% with a maximum of 96 000 euros D.L. 83/2012. This increase was then extended several times until December 31, 2018, in accordance with the 2018 Finance Act, which maintained the same deductions under the IRPEF. Finance Act for 2019.
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ENEA Communications
Among the innovations introduced by the Finance Act for 2018, there is in particular the obligation to transmit information on the work carried out at ENEA, in the same way as what happens during energetic efficiency. In the guide, the turnover therefore indicates theactivation of the ENEA website for sending data useful for access to deductions, the conditions under which they must be sent and the list of specific interventions subject to the obligation to communicate.
=> ENEA portal for the restructuring bonus
The documentation must be sent to the organization within 90 days from the date of completion of the work, the test or the February 19, 2019 for interventions whose completion date (or test date) is between January 1, 2018 and November 21, 2018. An exhaustive overview of the provisions of the updated Guide to the Revenue Agency is provided. types of interventions to communicate to ENEA, including:
- window frames including appliances;
- insulations opaque structures;
- installation or replacement of technological systems including solar collectors, heat generators with condensing boilers, heat pumps, hybrid systems, micro-processors (Pe <50kWe), heat pump water heaters, biombad heat generators, systems heat measurement, temperature control systems and building automation and photovoltaic systems;
- big devices at least clbad A + purchased at the same time as the launch of a real estate restoration project starting on January 1, 2017 (Mobile Bonus).
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