Tax Deductions for replacement windows: 50% and 65%
In this article I want to talk about Tax Deductions . Recently we have been called to clarify , on behalf of certain customers , about the flood of ideas and legislative measures in the latter period have been issued and that have created no little confusion in the minds of those who, like many , to take advantage of deductions , wants to know if they are affordable or not.
In particular, we addressed the issue of replacement of windows , whether they are windows, doors, interior and exterior doors or garages, always in a residential installation.
The replacement of interior doors is one of the routine maintenance that is not provided for the tax (it is scheduled only for regular maintenance of the common parts of buildings).
The replacement of window frames with modification of materials is dealt with in the extraordinary maintenance . So it made the request to the Municipality ( it is always appropriate to call the Municipality to make sure the type of practice to be submitted) .
There are two types of tax to be accessed on the replacement of fixtures :
- Deduction for redevelopment of existing buildings (renovation) : 50% ( for all expenses incurred in 2014 ) of the amount due for the purchased material for all expenses incurred by the type of intervention required (eg Parcel Designer that prepares the documentation) , to be subtracted from 10 annual installments of equal amount from the income tax share .
- Deduction for energy saving: 65% ( for all expenses incurred in 2014 ) of the amount due for the purchased material for all expenses incurred by the type of intervention required (as above) to be subtracted in 10 annual installments of equal amount share from income tax . Please note: the window ( which also includes the main entrance ) must define a volume heated to the outside or to unheated rooms to access the deduction (for example, not as pertaining to the frame of the garage outside).
The deduction of 50 % is for the residential, that 65% is extended to all kinds of activities .
To claim the deduction of 50 % is required to make payments by bank transfer and dedicated himself to release specific invoices , properly formulated , require the application of the deduction to the accountant , cadastral data indicate that facilitation of the property , keep all your documents , including proof of payment IMU , communication with local health authorities if necessary communications to the City, for any audits .
To claim the deduction of 65 % is required to submit to ENEA , via computer :
1 . Sworn the engineer or the manufacturer's certificate of the frame indicated by the values of transmittance of windows replaced (estimate based on the profile and the type of glass ) and the transmittance values of the new fixtures (which must not exceed the limits of the law DM26/1/10 )
2 . Simplified information document (Annex F ), which compiles and transmits ENEA online.
The rest of the documents (transfers, invoices, etc. . ) , Must be retained for audit purposes.
The discussion today is only a starting point for reflection on the subject that obviously is more complex and multi-faceted and requires in-depth case-by- case basis.
If you have any questions or want information on the topic, write quietly Easy Lab, we will be glad to answer and clarification of ideas .
If you want to meet us, however, to discuss a voice and no commitment to a particular issue, we will be happy to meet by appointment at the Showroom of Audoor srl , Via Barcis at San Dona di Piave.
See you soon !
