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Deductions tax: BONUS CASA
All Right Reserved 2022
With the Decree-Law 4 June 2013, n. 63 whoever buys a biomass home heating product (wood and pellets) has the opportunity to take advantage of tax deductions for two types of interventions:
■ Building Renovation (BONUS-CASA)
■ Energy Requalification (ECOBONUS)
BONUS CASA
Tax deduction of 50% for Building Restructuring This incentive is governed by art. 16-bis of Presidential Decree 917/86 and provides for a tax deduction of 50% over ten years on the expenditure made by individuals on residential properties also for the purchase of a stove, a kitchen or a wood or pellet fireplace made up to 31 / 12/2022, provided that the purchase is part of a larger energy saving project or building renovation of one's home.
The maximum spending limit is 96,000 euros and this deduction always provides for annual installments (10) of the same amount to be deducted from the person's personal income tax. The tax deduction of 50% can be obtained even in the absence of building works as specified in letter h) of article 16 of the Dpr indicated above: simple installation / replacement of the biomass device is therefore sufficient, in application of the current legislation on the subject. of energy savings.
The Tax Deduction is allowed for the purchase and installation of biomass fireplaces and stoves with an efficiency of not less than 70%, and installed by a qualified Professional in compliance with the laws in force, with the release of the Declaration of conformity of the system. thermal according to the D.M. 37/2008. The fuel to be used must comply with the manufacturer's instructions in its instruction booklet, which indicates the quality class of the pellets to be used with reference to the ISO 17225-2 standard. To benefit from the deduction, payment must be made by bank / postal transfer showing the following data:
■ Reason for payment with reference to the law: Article 16-bis of Presidential Decree 917/1986
■ Invoice number with date
■ Tax code or VAT number of the recipient of the payment
■ Tax number of the beneficiary of the deduction In addition, the taxpayers concerned must keep, further more to the transfer receipt, the invoices or tax receipts relating to the expenses incurred for the system and the Manufacturer's certificate.
Finally, as required by the 2019 Budget Law, in order to allow the monitoring and evaluation of the energy savings that have occurred, taxpayers who intend to access this benefit are obliged to transmit information on the work carried out to ENEA. The transmission of the data must take place through the portal "Enea Tax Deductions" within 90 days from the date of completion of the works.
To simplify the transmission of information, ENEA, in agreement with the Ministry of Economic Development and the Revenue Agency, has developed guides and summary tables available on the site "Energy efficiency Enea / tax-deductions / bonuses- home". The Revenue Agency has also made available a summary guide that summarizes the rules of application and the related constraints. N.B. For the Home Bonus, the options of the discount on the invoice and the transfer of credit CANNOT be applied to the simple intervention of "installation of biomass generators" as described in letter h) of Presidential Decree 917/1986. While, again for the Home Bonus, the options of the discount on the invoice and the assignment of credit can be applied if the installation of the technological system falls within the scope of interventions for the recovery of the building heritage (with presentation of the authorizations required by law in force, see DPR 380/2001).