he Finanziaria has created great expectations, the decree of 19 February has given strength to enthusiasts, the very recent circular no. 36/2007 clarified (some) doubts. In the meantime, however, five of the twelve months granted to carry out works which are, for the most part, of great complexity and economic commitment were wasted. To the point that we are starting to wonder why only one year of life has been foreseen for the 55% deduction of expenses for the most effective energy saving interventions. And to hope for the extension with the next Budget.
Especially since summer is now starting and it becomes impossible to call condominium meetings to replace boilers or put coats on the building. Not to mention the fact that the expenses, to be deductible, must be made - and not just planned - by 31 December 2007.
This also explains why so far, despite the strong fiscal appeal, only just over a thousand communications have been sent to Enea to take advantage of the relief.
Yet the interest is undeniable: it involves deducting 55% of the expenses incurred from income taxes, with different ceilings depending on the interventions and in just three years (unlike the ten foreseen for the 36% discount on building recovery works). And even the risk of insufficiency, of the deduction compared to the taxes paid in the year, was resolved by Revenue Circular 36/2007, which clarified how the expenses can also be borne by cohabiting family members.
Furthermore, based on research conducted by Harley & Dikkinson, the key to condominium owners' commitment to energy saving appears to be in the incentives. Even if only a third of the administrators interviewed declared that they had over two thirds of the condominiums managed with an ideal situation. The others report much lower percentages. And even worrying is that 28% of professionals indicate that only less than 20% of the managed buildings fall within the indicated criteria.
Harley & Dikkinson also interviewed professionals about the perception that condominiums have of the energy efficiency problem. It emerged that only 11% of condominiums consider it not very relevant, while for 40% (mostly in the South) it is "very relevant" and for 27% (mostly in the North) even "absolutely relevant".
The benefit, however, is not only aimed at condominiums but also at private individuals, including professionals, businesses and companies. And it is also possible to combine it with that of 36% on building recovery works, when these are not connected to energy saving interventions, but are carried out in parallel. Moreover, it is also possible to use 36% for energy saving works that do not meet the very strict requirements required to obtain 55 percent. Furthermore, VAT is facilitated at the rate of 10%, even if fixtures and boilers are in the list of 'significant goods', for which VAT is applied at 20% for the part of their cost that exceeds half of the invoice. In short, the State has moved with great commitment to favor this choice. But Regions and Municipalities have also offered incentives for solar panels and in some cases have defined the contents of the energy certification. In short, the picture is still a bit confusing, because the perception of the need to seriously intervene on energy consumption is not yet as widespread as it should be. But this is also due to the objective difficulty of dealing with increasingly technical regulations and increasingly complex obligations.
source: il Sole 24 Ore
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