Deductions

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Thanks to the new 2017 Stability Law which has extended the possibility of tax deduction for energy redevelopment of buildings, it is possible to deduct interventions on the building envelope, among which is the replacement of the fixtures.

The replacement of the windows of a house ensures greater comfort, a substantial thermal improvement and a reduction in losses, especially if energy-saving windows like thermal break windows are used.

Conditions for using the deduction

The tax advantage is only granted if certain conditions are met. The conditions for using the tax deduction are as follows:

the replacement of the fixtures must concern existing buildings, or under construction;
the replacement of existing fixtures must necessarily increase the level of energy efficiency with an overall thermal improvement of the dwelling;
the fixtures must define the heated volume, then fix it to the outside or to unheated rooms;
the new fixtures must comply with the transmittance requirements defined by the Decree of 26 January 2010.

You can also deduct the costs for replacing the entrance doors provided they meet the same transmittance requirements imposed for the fixtures and are directed towards unheated volumes. You can also deduct all the accessory structures to the fixtures: dark, shutters, bins with shutters incorporated in the window frame.

What is tax relief?

The facility covers the deduction of expenses incurred by IRPEF (personal income tax) and IRES (corporate income tax). The amount of the deduction must be divided into ten annual installments of the same amount.

The deduction percentage for expenses incurred is 65% for expenses from 6 June 2013 to 31 December 2018, while for individual housing units it is 50% after 1 January 2018.

Regardless of the start of work on the application of the correct rate, reference should be made to the date of payment (for natural persons, trades, professions and non-commercial entities) or at the date of completion of the service for individual undertakings, companies and commercial entities.

For the replacement of the fixtures, the deduction has a maximum ceiling of 60,000 euros.

The deduction can not be combined with other tax concessions, such as those for building renovation.

Who can take advantage of the tax deduction

All residents and non-resident taxpayers, even if holders of business income (partnerships, corporations) who own the property, natural persons, including the arts and professions, associations between professionals, can benefit from the deduction. , public and private bodies that do not carry out commercial activity, the owners of a real right on the building, the condominiums for the common parts, the tenants, those who have the real estate unit on loan for use, the family members cohabiting with the owner of the building object of intervention that support and share the expense of the works (if the building is not instrumental to the activity of the company).