Have you carried out any energy efficiency interventions for which you are entitled to request the deduction? Here is a simple guide that explains you how to proceed to request deductions for energy savings that are due to you.
Contents of this Page
- 1 How is the deduction for energy saving
- 2 Deduction for energy saving: how and where to send the request
- 3 Deduction for energy saving: what are the documents
- 4 Deduction for energy saving: how to make payments
- 5 Deduction for energy saving: discount on the invoice
- 6 Deduction for energy saving: credit transfer
How is the deduction for energy saving
There is a choice between the following options:
- have one discount on invoice by the supplier, who can recover it in the form of a tax credit transferable to other subjects, including banks and financial intermediaries
- turn it into a tax credit (to be divided into 5 annual installments of the same amount)
- transfer the related tax credit accrued with the works (the amount that would be returned to you within 5 years) to banks, insurance companies or another financial intermediary, or to the same company that carried out the work, which, in turn, will be free to sell it to a bank or to other financial intermediaries. For those who decide to carry out anti-seismic interventions there is the possibility of purchasing an anti-calamity policy with a 90% deduction
Deduction for energy saving: how and where to send the request
To benefit from the deductions for energy saving, there is theobligation to notify ENEA of the expenses made within 90 days from the date of completion of the works.
The documentation must be sent in via telematics to Enea, through the web application on the dedicated online portal.
Energy Efficiency – year 2020 Sending of the declaration for tax deduction purposes to Enea
Specifically, the following must be sent:
- the information contained in the energy performance certificate, through attachment A to the “building decree” (Ministerial Decree February 19, 2007)
- the information sheet relating to the interventions carried out
Only and exclusively, in the event that the complexity of the work performed does not find an adequate description in the diagrams made available by Enea, it is possible to send the documentation by registered letter with simple receipt, always within 90 days from the end of the works.
In this second and particular case, the reference “Tax deductions – energy requalification” must be indicated and the address to which the package should be sent is the following:
ENEA – Department of the environment, global changes and sustainable development
Via Anguillarese 301 – 00123 Santa Maria di Galeria (Rome)
For more information, consult the Enea website dedicated to deduction at 65% where are available:
- the guidelines
- the technical data sheets
- the reference legislation
- the contacts of Enea experts
- FAQs for technicians and non-technicians
It is also advisable to consult the instructions contained in the vademecum for the Ecobonus published by ENEA, containing a form for each of the types of work admitted in tax deduction.
Deduction for energy saving: what are the documents
The documents required for the Ecobonus application are:
- invoices and payment receipts that prove the expenses incurred (e.g. bank transfer slip)
the certification of a qualified technician certifying the requisites required for the intervention.
For the boilers, heat pumps and the fixtures the manufacturer’s certification is sufficient
- the energy performance or certification certificate (APE)
- the information sheet of the interventions carried out (Annex E or F of the implementing decree), which contains the data of those who incurred the expense, of the building, of the interventions and of the savings achieved.
Caution. Keep the sworn certificate and the payment receipts as they can also be requested by the tax authorities at a later time for any subsequent checks.
Deduction for energy saving: how to make payments
The payments of expenses must be made according to specific methods according to the type of taxpayer:
- Taxpayer without VAT number: bank or postal transfer
- Other taxpayers: any form
NB The bank transfer must be “talking”, that is, the following must be expressly indicated:
- the reason for the payment, with indication of the details of the facilitating rule
- the tax code of the beneficiary of the deduction
- the VAT number or tax code of the person in favor of whom the transfer is made (company or professional who carried out the work)
If the transfer does not indicate all the required data, it is possible to benefit from the deduction only if you are in possession of a substitutive declaration of notoriety deed issued by the company, with which the same certifies that the amounts credited in its favor have been correctly accounted for the purposes of their attribution in the determination of income (circular no. 43/2016).
Deduction for energy saving: discount on the invoice
The discount on the invoice can be requested only for the works of the common areas of condominium buildings for amounts exceeding 200,000 euros.
Deduction for energy saving: credit transfer
There is also the possibility of pass credit to whoever carries out the work. With this method, the end user will not have to wait 10 years to obtain the amount of the deduction, but will immediately have a discount on the invoice – in agreement with the supplier – equal to the entire amount. The supplier, or the company carrying out the work, anticipates the remaining part of the costs and then reimburses the anticipated expense through the deduction.
This possibility facilitates taxpayers who are in the “no tax area”, such as the incompetent or those who have a subsidized regime that does not allow deductions. These will in fact be able to transfer the credit deriving from the deduction to the companies that carried out the work or to other private subjects.