Deduction of 65%

Deduction of 65%, the new Guide of the Inland Revenue.
The document was updated after the approval of the Stability Law, 2014, which extended the tax deduction for energy upgrading of buildings.
Costs incurred from 06/06/2013 to 31/12/2014, for energy improvements to existing buildings, it is a deduction of 65%. Rising to 50% for payments made from 1 January 2015 to 31 December 2015.
It should be remembered that the expenditure was incurred before 06.06.2013 benefited the deduction of 55%.
From 1 January 2016, the benefit will be 36%, that is ordinarily provided for building renovations.
Attached is the guide to energy saving Revenue Agency updated to December 2013.
For more information see the website of the Revenue:
www.agenziaentrate.gov.it

aggiornamento_dicembre_2013_agenzia_dellentrate.pdf