Increased to 50% deduction for the purchase of pellet stoves
A solution that is increasingly taking root in our country is that of pellet stoves, which ensure a very efficient operation (75-90% overall efficiency), and have a Btu content (thermal units) 4-5 times higher compared to wood or wood shavings. Pellet stoves also have very low particulate emissions, 50 times less than the old wood stoves, and 2-5 times lower than the most efficient ones.
An opportunity for all consumers interested in this type of equipment is represented by the Decree growth launched in late July, which provides that in the period between 26 June 2012 to 30 June 2013 for works aimed at achieving energy savings and exploitation of renewable energy is provided for a tax deduction of 50%, increased from the previous 36%. The maximum deduction has also been raised from 48,000 to 96,000 euro.
In the series of interventions eligible for pellet stoves also includes: costs incurred for the purchase and installation of these products may be deducted by half, as long as the direct efficiency is not less than 70%. The deduction of 55% (which is also extended up to June 2013), however, it is only in cases where the installation of the pellet stove is part of a comprehensive redevelopment of the building.
Compared to the recent past, the formalities required to take the deduction on the cost of restructuring have been simplified and reduced. In particular, from 13 May 2011 were abolished the obligation of sending the notice of commencement of works to the Revenue and to indicate the cost of labor, in a distinct manner, in the invoice issued by the company carrying out the work.
To qualify for the deduction it is necessary that payments are made only by bank or post office which shall include: purpose of the payment, the payer of the tax code, tax code and VAT number of the beneficiary.
15/09/2012
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Translated via software
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Source:
Italian version of ReteArchitetti.it