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55% deduction for replacement boilers: abolition of the requirement of the certificate

For those who want to deduct 55% for the replacement of heating systems with condensing boilers, heat pumps or geothermal plants, art. 31 of Law 99 of July 23, 2009, in force from August 15, abolished the requirement to produce the 'Certificate of Qualification Energy (Attachment A).

Taxpayers who have completed work to replace the heating system after August 15, 2009 ENEA are required to submit only the information sheet (Appendix E).

Enea states that "those who have completed the work before August 15, 2009 are required to submit both Annex In the Annex E, while those who complete the works since August 15, 2009 are subject to complete and send only the Enea Annex E ".

Annex E must be sent through the website http:// finanziaria2009.acs.enea.it. or by registered mail.

In view of these new laws, the parties involved to benefit, as of August 15, 2009, for the replacements of heating systems with condensing boilers, are required to obtain the following documents:

• Sworn by a qualified technician stating that compliance with the requirements of the intervention (articles 6-9 of Decree 19 February 2007);
• Information on the interventions listed in the chart containing the data referred to in Annex E `Decree 19 February 2007.