Brent Corrigan Free Movies

The new guide on tax breaks for energy savings

The Inland Revenue has made available the guidance on tax incentives for energy efficiency of existing buildings, based on the latest amendments, contained in Article .29 of Legislative Decree 185/2008 (converted with amendments into Law 2 / 2009), Article 31, paragraph 1, of Law July 23, 2009, n. 99, and finally, in the Ministerial Decree of 6 August 2009 provides for the simplification of administrative procedures to take advantage of the deduction in question.

New da segnalare sono:

• l’introduzione di una comunicazione da inviare all’Agenzia delle Entrate, nel caso in cui i lavori proseguono oltre un periodo d’imposta (individuata dal Provvedimento del Direttore dell’Agenzia delle Entrate, Protocollo n.57639/2009);
• la ripartizione in cinque rate annuali di pari importo per gli interventi eseguiti a decorrere dall’anno d’imposta 2009 (nel 2008 la ripartizione andava da un minimo di tre a un massimo di dieci rate annuali);
• la sostituzione, con effetto retroattivo, della tabella dei valori minimi di trasmittanza termica;
• l’esonero, anche per le caldaie a condensazione, a partire dal 15 agosto 2009, submitting the qualifying energy (the exemption was applicable for the replacement of windows and fixtures and the installation of solar panels).

Among the new Agency is not mentioned in the guide, just remember that the new benchmarks for energy efficiency, which must be complied with by 1 January 2010. In particular, for the deduction of 55%

• for redevelopment energy''global''(Article 1, paragraph 344 of Law 296/2006), it is necessary to refer to limit values \u200b\u200bfor energy requirements primary annual winter heating reported in the tables in section 2 of Annex A of Decree 11 March 2008;
• opaque structures for operations on the horizontal, vertical, and windows including frames (Article 1, paragraph 345, of Law 296/2006), the limit of thermal transmittance values \u200b\u200bthat are related to those shown in the table in section 2 of Annex B of the Decree 11 March 2008.

For a summary of concessional assistance, the full extent of the deduction granted on the basis of work performed and the explanations given in this ministry, please refer to the Dossier No ANCE 12, July 6, 2009, being updated.

Source: Reeds

Download Driving