New construction, introduced by the Budget 2011 affect primarily the fragmentation of the cost of upgrading the energy efficiency of buildings in ten annual installments, instead of five. Moreover, the benefits will expire December 31, 2011.
And 'This is the main novelty of the subtraction of 55% of the redevelopment which includes the law of energy stability for the 2011 (better known as the Budget) on Tuesday finally approved in the Senate.
spending limits remain unchanged, the percentage of deduction and operations allowed.
Heading facilities expenses incurred for:
- overall redevelopment of existing buildings, up to a maximum of € 100,000, 55% of € 181,818.18;
- Work on building envelopes (opaque structures and fixtures), up to a maximum of € 60,000, 55% of € 109,090.90;
- installation of solar panels for hot water, up to a maximum of € 60,000, 55% of € 109,090.90;
- replacement of winter heating systems, up to a maximum of 30,000 euro, 55% of € 54,545.45.
All these facilities for the rehabilitation of existing buildings energy affects all groups in land, including rural areas.
not change anything about the recipients of the deduction as in previous years that are natural persons, partnerships and corporations, partnerships between professionals and public and private entities not conducting business.
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