Income Revenue Authority new Circular No. 18/E of May 6th, 2016 for expenses incurred up to the 2016/12/31
The Income Revenue Authority with this circular clarifies the extent to which the costs are eligible for aid for the installation of individual meters in apartment buildings in order to measure the actual consumption of heat or cooling or hot water of individual units or systems thermoregulation and heat metering.
By year-end condominiums and buildings, in accordance to Legislative Decree n. 102 of 2014, heat metering systems must be compulsorily installed.
The Income Revenue Authority has made clear that these interventions are among those allowed to “Ecobonus” tax deduction of 65% for the redevelopment of the buildings and that of 50% for building renovations
You have the right to access the tax deduction of 65% for energy efficiency only if the devices in question are installed in conjunction with the replacement, integral or partial, of the existing winter heating systems with systems equipped with high efficiency condensing boilers or heat pumps with low enthalpy geothermal plants. In these cases the deductible spending limit (per taxpayer) is 30thousand euro.
If, however, these metering systems are installed without being replaced, all or part of the heating system, or if this is replaced with one that does not have the technical features required for access to Ecobonus, such costs shall be allowed to deduct of 50% for building renovations.
2 cases..one solution – BOX Zero Pensieri
- meters/heat cost allocators
- data acquisition systems / EQUOBOX
- remote connectivity
- management services / billing