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loses energy certification of buildings, tax breaks equal to 55% of the costs for renovations

The facility consists of a deduction from income, equal to 55% of the costs for renovations.

The achievement of subsidy is tied to the acquisition of unattestato energy qualification. Tax-deductible expenses are those related to:

- implementation of interventions

- building works functional intervention

- professional services and certification Energy

- VAT

Works eligible for this relief are those that allow energy savings,

eg

- replacement windows

- replacement of boilers

- replacement of winter heating systems with high efficiency heat pumps

and low enthalpy geothermal plants

- isolamento termico di pareti, solai, coperture

- installazione di pannelli solari per la produzione di acqua calda

Migliore e' la classe energetica dell'abitazione minore sarà la spesa per riscaldarla/raffreddarla e minori saranno le emissioni nell'atmosfera di inquinanti e CO2 .

PROCEDURE FOR THE DEDUCTION OF TAX 55%

Once defined the redevelopment energy:

- to take action respecting the limits set by the standards requirements for the various

components

- Make payments by bank transfer, stating the tax information, those of

beneficiary and the amount on the labor

- At the end of the works one of our technicians will carry out an inspection following which will

issued the necessary documentation to take advantage of tax deduction 55%

• Sworn of compliance with the requirements of the intervention

• energy performance certificate (as codified by regional standards and

national)

• Information Report on energy improvement made

- ENEA Send an original signed copy of the documentation

OPERATING MODE

addition to identifying the property and land acquisition documentation

available, our technicians carry out an inspection, during which detect

geometric characteristics, Construction of the plant and individual apartments:

- identification data (applicant, property, building)

- rilievo architettonico

- caratteristiche tecniche e costruttive

- serramenti

- characteristics of the thermal (heating, hot water production,

any renewable energy sources)

The collection of information is carried out following a procedure developed in compliance

of company standards and using measuring instruments, diagnostic and

monitoring.

VALIDITY

The facility consists of a deduction from the gross, that is sull'IRPEF sull'IRES,

extent 55% of the costs incurred, allocated up to ten annual installments of equal amount.

addition the energy performance certificate can become a necessary tool to

- Access to incentives and benefits to of any kind - either as tax cuts than as contributions paid by public funds or of the generality of people - aimed at improving the energy performance of the single apartment, building or facility

- Ottenere l'aumento della tariffa incentivante per gli impianti fotovoltaici ubicati in edifici ove sono stati eseguiti interventi di riqualificazione energetica. E’ necessario dotarsi di un attestato di certificazione energetica relativo alle condizioni dell'immobile prima dei previsti interventi, che dovrà successivamente essere aggiornato.

IN FINE AND 'EVEN POSSIBLE ENERGY CERTIFICATION TOWN :

The Decree of 26 June 2009 the Minister of Economic Development can be a common certification for those properties that have characteristics of energy performance certification simili.La common energy is possible on the basis of conditions: the building units must submit the repeatability characteristics of logistics and exposure, such as

intermediate levels who enjoy being enclosed by the other so-called "theft of heat."

Starting from 1 July 2009 all the buildings should be equipped with energy performance certificates as provided for in art. 6, paragraph 1-bis, letter c) of Legislative Decree 192/2005, subject to the possibility to dispose of a property even if not equipped dell'AQE.