E 'available to the taxpayer on the website of the Inland Revenue guidance was recently updated "Tax incentives for energy efficiency," Handbook drafted with the aim of encouraging savings and improving energy efficiency of existing buildings. Describes the various types of assistance for which you are entitled to the benefit and the steps necessary to get it. Update due to recent regulatory changes, which have focused on the procedures to be followed to properly use the facilities.
In summary the main changes:
1) to continue the work over a period of tax, was introduced a requirement for electronic transmission to the Tax specific notice within 90 days after the end of the tax period in which the work was started. For the work that went on for several years, the model must be submitted within 90 days after the end of each tax period in which they were incurred expenses covered by the statement;
2) for the efforts made since 2009 is required to deduct start in 5 equal annual installments (for 2008 ranged from a minimum of three and maximum of 10 years, while in 2007 alone there was an obligation to allocate spending in three equal annual installments); 3) was replaced the table of the limits of thermal transmittance (Decree of the Minister of Economic Development on January 6, 2010).
21/10/2010
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