With the Finance Act of 2007, the State has offered a great opportunity, which was extended through 2010, who chose to replace her old boiler with a condensation or the installation of heat pumps and solar panels. for the rehabilitation of buildings, in fact, there is a deduction of 55% of debt owed by the taxpayer, to be divided into five annual the same amount.
Below you will find a handy list of documents to be retained and some useful information to sort out the paperwork and have everything in order to submit tax returns in 2011.
Documentation to be sent to ENEA
Within 90 days of completion of work (meaning the end of the work for the test date of works) is to be transmitted to ENEA, via its website http://finanziaria2010.enea . com, the description of the intervention (see Annex E to MD 7:04:08).
records to be retained
In the case of plants power rating of the furnace not exceeding 35 kW:
* Fact Sheet of the intervention (see Annex E to DM 04/07/2008)
* Receipt Confirmation of Closure Activities by ENEA with CPID code, which is guaranteed that the documentation was forwarded. * Sworn
the boiler manufacturer indicating compliance with the requirements of performance. * Sworn
manufacturer of thermostatic valves with low thermal inertia demonstrating that they meet the requirements, document delivered by the installation company.
* Bills relating to expenses incurred, which causes clearly separate the voice of the cost of "labor" from that of the works.
* Copy of the bank for payment of bills which include the following reference: "Replacing the boiler with a condensing boiler. Intervention under Article 1, section 347 Law No. 296/06, Finance Act, 2007 and 2008. Invoice No. XXXX of the day-month-year. Tax code of the beneficiary of the deduction. The number of VAT / Tax Code of the entity to which you made the transfer (the installation company). "If the applicant is an individual, payment may be made only by bank or post office.
* Declaration of Conformity issued by the installation company, complete with notes and attachments required in order to Report to be considered valid as simplified technique. (D. Lgs. 192/05 subsequent amendments)
is also a useful link to know more about and download the guide "The tax breaks for energy savings" made by the Inland Revenue:
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