Renewable Energy
Reorganization
• Is it possible to ask for fiscal spurs for reorganization interventions? How?
It’s necessary to stat that if reorganizations involve an improvement of energetic performance of the building, the financial act of 2007 put a deduction of 55% in three years of the expenses reserved on the IRPEF, following some parameters depending on the type of interventions. [DOVE E’ PAGINA 14?]. In the other cases the spurs are the same of the act 223/2006 (Bersani’s Act) that consist into a deduction of 36% of the expenses reserved to building reorganization. The maximum limit of deducible expenses is 48 thousands of euro. These are the deducible interventions: ordinary maintenance (only for common parts of the building); straordinary maintenance; conservative restoration and reclamation; building reorganization; works with the aim of energetic saving; works with the aim of pull down architectonical barriers; works with the aim of cable buildings; works of acoustic isolation; works with the aim of improve aseismic security; works with the aim of prevent domestic accidents; works with the aim of prevent crimes ( like armoured doors, fences, gates, shutters, armoured windows, cameras, strongboxes); works of remotion of asbestos; construction of boxes. To use the deduction it’s necessary to communicate, with registered letter, the start of work sto the operative centre of the town, sending the predisposed form of the “Agenzia delle Entrate” ( www.agenziaentrate.it ). Also it’s necessary to attach other datas like a copy of the grant to start the works (if needd) and the calastra datas and the receipt of ici payments.
It’s possible to send a declaration instead of the documentation, where it’s necessary to declare the intention of show the documentations if requested by the authority.
• What is the energetic certification for buildings ? Could be usefull to obtain fiscal spurs ?
The European directive 93/76 introduce this type of certification wih the aim of cut down CO2’s emissions. Italy has implemented the Directive with the act of the 19 august 2005 n° 192, that obliges existing or not yet completed building the relase of a Energy certificate since the 1 july of 2007. Also from 1° January of 2007, the energetic certification become one of the factor required to obtain fiscal spurs. Objectives of the energetic certification for buildings are to define an indicative of the energetic consumption of the buildings and to make more clear the relationship with energetic provider. Concerning the house reorganization the certification could help to identify the buildings that required more in-depth interventions and o give the opportunity to plan the first actions in terms of energetic saving. To improve the energetic performance it’s possible to raise the thickness of insulating of surfaces and walls, install heat plants with high heating performances and use autonomous plants with centralizing combustion.