Tax on energy efficiency 65% up to 31.12. 2014. 2014. Bonus Extension for Restructuring Up to 50% Up to December 31, 2013
The Council of Ministers approved the extension of tax rebates for renovation and energy savings, which rose from 55 to 65%. The measure concerns both energy redevelopment interventions of private individuals, ie single homes and condominiums, and has been extended for 6 months for private and a year for condominiums.
The ecobonus will be up to 1 July 2013 (expiry date of the previous deductions) at December 31, 2013 but, if the renovation work is “important”, if it will cover “at least 25% of the surface of the enclosure”, it will be extended until as at December 31, 2014. “For documented expenses incurred from 1 July 2013 until 31 December 2013 or until 31 December 2014 (for major renovations of the entire building), it will be deducted from the gross tax due to 65% of the amounts paid by the taxpayer, divided into 10 equal annual installments.” To this is added the over-discount for the whole of 2013 on the renovation, approved by the government in the decree text.
The increase in the 50% tax deduction foreseen by the June 2012 development decree, which would have to expire on June 30, will be extended to 31 December and extended to fixed furnishings. There will be 6 months more then to carry out construction work of various kinds on housing and get the reimbursement (accrued in 10 years) of half of the expense.
