ENEA manages the tax deductions for the energy saving of existing building assets since their establishment, in accordance with Law No. 296/06 (Financial Law 2007) and is responsible for carrying out the audits and controls of the requirements required by the standard rules in the order of achievement of the saving energetico; To accomplish this task within the Technical Efficiency Energy Unit (UTEE), the Coordination of Management Mechanism for Tax Deductions was established, which is the manager of this site.
Extensions or modifications have been made and deductions are now extended by 65% for expenses incurred up to 31 December 2017.
For interventions made on common parts of condominium buildings, the deductions are extended until December 31, 2021 with the 70% or 75% of the total expenditure, with a maximum ceiling of 40,000 euros for each real estate unit.
These tax incentives consist of a deduction from the IRPEF or the IRES, granted for the implementation of interventions that increase the level of energy efficiency of existing buildings and equipped with heating systems.
Beneficiaries of these deductions are all taxpayers, natural persons, professionals, companies and firms that incur expenses for the execution of interventions on existing buildings, on their part or on existing real estate units of any cadastral category, including rural property, possessed or detained .
In particular, deductions are recognized if expenses have been incurred for the following interventions (Article 1, Financial Law 2007):
♦ paragraph 344 – Reduction of energy requirements for heating the whole building;
♦ paragraph 345 – improvement of the thermal performance of the building enclosure (through insulation of floors, walls or replacement of window frames or parts thereof or installation of solar shades);
♦ paragraph 346 – installation of solar panels;
♦ paragraph 347 – replacement of winter air-conditioning systems;
♦ installation of building automation systems