The tax relief consists of a 50% IRPEF deduction for expenses incurred, among others, for the purchase of a Climacalor fireplace. These expenses must be part of a larger project of building renovation or energy-saving, and there is a maximum limit of € 96,000.
It is a tax deduction granted for total or partial replacement of the winter air-conditioning system with one equipped with a biomass generator, or as an integration or new installation on existing buildings.
The intervention requires:
This covers building renovation work, both when it is carried out on individual residential units and when it concerns work on common parts of condominium buildings.
Decree-Law 83/2012, which has been extended several times, has raised the deduction percentage to 50% and the maximum amount of eligible expenditure to €96,000.
The relief is available not only to the owners of the property but also to the holders of real/personal rights of enjoyment over the property concerned and who bear the relevant costs (tenants, usufructuaries, etc.).
The works on individual property units that qualify for tax relief are as follows:
• extraordinary maintenance
• restoration and renovation
• building renovation
Extraordinary maintenance works can also include those carried out to achieve energy savings, with particular regard to the installation of systems based on the use of renewable energy sources.
The deduction for building renovation work cannot be combined with the tax relief provided for the same work by the provisions on the energy requalification of buildings.
DO YOU WANT TO OBTAIN INCENTIVES FOR THE REPLACEMENT OF YOUR FIREPLACE,
BUT YOU DO NOT KNOW HOW TO DO IT?