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THE ENERGY TAX CERTIFICATE

Financial year 2007 bill

Section 22 (tax benefits for the redevelopment of buildings)
1. For expenses incurred up till December 31, 2007, relating to redevelopment of existing buildings, energy, obtaining a limit value of annual primary energy demand for winter heating by at least 20% lower than the values \u200b\u200bshown in Annex C, paragraph 1, Table 1, of Legislative Decree 19 August 2005, No 192, it is a deduction from gross to a share of 55 per cent of the remaining amounts payable by the taxpayer, up to a maximum deduction of 100,000 euro, to be divided into three equal yearly amount.
2. For expenses incurred up till December 31, 2007, related to work on existing buildings, parts of existing buildings or residential units, opaque structures on vertical, horizontal opaque structures (roofs and floors), windows including frames, it is a deduction from 'gross tax for a share of 55 per cent of the remaining amounts payable by the taxpayer, up to a maximum deduction of € 60,000, to be divided into three equal yearly amount, provided that they meet the requirements of thermal transmittance U, expressed in W / m 2 K.
3. For expenses incurred up till December 31, 2007, regarding the installation of solar panels to produce hot water for domestic, industrial and to cover the needs of hot water in swimming pools, sports facilities, nursing homes and care, schools and universities, it is a deduction from gross to a share of 55 per cent of Amounts not paid by the taxpayer, up to a maximum deduction of € 60,000, to be divided into three equal yearly amount.
4. For expenses incurred up till December 31, 2007 for replacements of winter heating systems with systems equipped with condensing boilers and the simultaneous development of the distribution system, it is a deduction from gross to a share of 55 per percent of the remaining amounts borne by the taxpayer, up to a maximum deduction of
of 30,000 €, to be divided into three equal yearly amount.
5. The tax deduction referred to in paragraphs 1, 2, 3 and 4 shall be granted by the terms laid down in implementation of Article 1 of the Law of 27 December 1997, no 449, and by the Ministerial Decree No 41, 1998, implementation of the provisions in question, provided they meet the following additional conditions
:
a) to satisfy the projected requirements of the intervention is sworn by a qualified technician, responding civilly and criminally dell'asseverazione;
b) taxpayer acquires the building energy certification, of which Legislative Decree 19 August 2005, No 192, if introduced by region or by the local authority or, in other cases, a "certificate of qualification Energy", prepared by a qualified professional and legalization, which shows the calculation of primary energy requirements, or unit real estate values \u200b\u200band the corresponding maximum permitted by the rules set in place for the specific case or if they have not set those limits for an identical new building. The certificate of qualification energy also includes an indication of possible measures to improve the energy performance of the building or building unit, following the their possible implementation. The costs for energy certification, or certificate of qualification for the energy falling in the amounts deductible.
6. For the purposes of the provisions of the preceding paragraphs, the definitions laid down in Legislative Decree 19 August 2005, No 192. By decree of the Minister of Finance, in consultation with the Minister of Economic Development, to be issued by February 28, 2007 shall be based on measures for implementing the provisions of paragraphs 1, 2, 3 and 4.