Replacement of windows: the process for the bonus by 65%
The replacement of windows is one of the energy efficiency of buildings which, by the end of 2014, entitles you to take advantage of the deduction of 65%, as confirmed by the last Stability Law.
First, within 3 months of completion of the work of replacement of windows, you need to communicate via the network ENEA extent of the works themselves, their description, and the parameters of the building's energy efficiency, which are indicated on attestation of Energy Performance (EPA). The notification must be made by Annex F of the DM February 19, 2007.
In some circumstances, it is mandatory to submit another communication, this time to the Inland Revenue. These are cases in which the work of replacement of windows is confined in between two different fiscal years. If the same were to continue beyond 2014, or already are spread over the following year in 2013, within 3 months of the end of the year closes, it is necessary to know the amount of that portion of the expenses incurred in the fiscal year ended. No obligation if all transactions are resolved in a single tax year.
The acts must be completed with a technical report in which certifies that any replacements meet the requirements referred to in Articles 6 and 9 of DM February 19, 2007. The report must be sworn by a qualified professional (architect, engineer, designer), or released, in the form of a declaration by the manufacturer of windows and doors.
Last step, making payments by bank. The transactions must rigorously:
1. Being at the person and the property of invoices with indication of its fiscal code (if the holders are more likely, everyone must give the name and social security number);
2. The beneficiary of the transfer will be indicated with the correct name and VAT registration number;
3. The reason for the transfer must quote the reference standard and the number and date of invoice payment.
A bank is not correct, even in only one of the elements mentioned above, causes the non-allocation of the tax credit required, curable only with a new payment, made with all the details correct.
Go back