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Tax benefits


The 55% tax deduction was approved by the House.

The Law Decree 29.11.2008 “Anti-Crisis Decree” was converted into Law n. 2 of 28.01.2009 published in the Official Gazette n. 22 of 28/01/2009 – Suppl. Ordinario n.14. The text approved by the House, in particular article 29 comma 6, remains unchanged. The contents of the provision for the 55% tax deduction are as follows:

– there is no variation for expenses incurred in 2008. The Buildings Decree regulations remains as they are. Those entitled will continue to deduct proportionately from 3 to 10 years depending on the initial option chosen:

– for work carried out in 2009-2010, the documentation required by the decree must be sent to the Revenue Office. The forms and methods for sending the deduction applications will be defined within 30 days from January 29, 2009, date of entry into force of the law. The ‘silence means dissent’ system has been abolished. The expenses that will be incurred in 2009-2010 cannot be deducted in 3 to 10 years installments. They must be carried out in 5 equal annual installments.
Rome, January 13, 2009 Subject: New Government Anti-Crisis Decree in energy efficiency and IRPEF_55% tax deduction.

Details of work carried out on solar thermal panels, heat generators and the system for distributing low temperature heat transfer liquid.

1 – Back to the automatic tax deduction, with no spending limits.

2 – The application (with silence – refusal) to the Revenue office, which the DL (Law Decree) has imposed for the 2008 costs is changed into a “notification” but only for the 2009 and 2010 expenses.
3 – The expenses incurred in 2009 and 2010 can be deducted in 5 years, whereas those incurred in 2008 can be deducted in 3 to 10 years, depending on the initial choice.


1. The affidavit must state that:

a) heat condensing generators with good thermal efficiency have been installed and when loaded they are equal to 100% of the useful thermal output which is greater than or equal to 93 + 2 log Pn. Log Pn is the logarithm base 10 of the effective rated output of each single generator, expressed in kW. For Pn values greater than 400 kW the maximum limit is applied which is equal to 400 kW;

b) thermostatic valves with low thermal inertia (or other adjustment such as a capacity modulating agent) are installed on all radiators except for winter heating systems designed and manufactured with an average liquid temperature of less than 45 ° C.

2. Only winter heating systems that are replaced by systems with rated heating power equal to or greater than 100 kW: the affidavit must contain the following specifications:

a) that a modulating type burner was installed;

b) that the burner is regulated directly by the climate control;

c) that an electronic pump with variable speed was installed.

3. For winter heating systems that are replaced by systems equipped with a high efficiency heating pump or with low enthalpy geothermal systems, the affidavit must state that:
a) for work carried out during the 2008 tax period: heat pumps that have a performance coefficient (COP) have been installed and should the system provide summer air-conditioning, it must have an energy efficiency index (EER) at least equal to the minimum values relevant to 2010.

b) for work carried out during the 2008 tax period: heat pumps must be installed in compliance with the European Commission’s ruling, dated 8 November 2007. They must have a performance coefficient (COP) and should the system provide summer air-conditioning it must have an energy efficiency index (EER) at least equal to the minimum values relevant to 2010;

c) the distribution system is developed and balanced in relation to its course. In the cases referred to in points a) and b), should electric heat pumps with variable speed (inverter) be installed, the relevant minimum values for the year 2010 are reduced by 5%.