Tax deduction about led lighting systems is not unique nor specific. This is due to the fact that there is currently a law or a decree that makes express reference to led lamps.
However, in the context of restructuring and upgrading, you can make purchases for led lighting systems and subsequently the deduction.
You should remember that the led lighting has several benefits: it does not pollute, save energy compared to other lighting systems, low maintenance costs, has a lifespan of up to 50,000 or 100,000 hours and high luminous efficiency.
Tax breaks for saving 2015
The first referenced law is the Law 296/2006 in terms of Rehabilitation, which introduces concessions towards the cost of renovation of buildings, with more attention to the environment.
The stability law 2015 has extended to December 31, 2015 the following deductions:
- 50% for building renovation
- 65% for seismic operations
- 65% for rehabilitation of buildings
- 50% bonus for Furniture
Excluding the seismic operations, clearly not relevant to light fixtures, let’s see in more detail the other points.
- 1 energy upgrading
- 2 How to take advantage of deductions to retrofit at 65%
- 3 building renovation Interventions
- 4 building renovation: who can deduct the expenses?
- 5 How to take advantage of deductions for building renovation
- 6 Bonus furniture and lighting
- 7 who can use the mobile bonus
- 8 How to get bonus furniture
In the case of deductions to 65% for energy upgrading do not talk about lighting, but the overall redevelopment of the building, with reference to heating systems.
The deduction is scheduled for:
– the reduction of energy requirements for heating;
– the thermal improvement of the building;
– Installing solar panels;
– the replacement of winter heating.
So no deduction at 65% for LED, says Remzfamily.
How to take advantage of deductions to retrofit at 65%
The body that defines the modes of enquiry and legal obligations for those who decide to make use of this opportunity (whether individuals, companies or public administration) is the Enea.
The Italian National Agency for new technologies, energy and sustainable economic development will receive electronically communicating by those who performed the work within a maximum period of 90 days after the conclusion of the works.
- the energy performance certificate (or round)
- information sheet (with data specific to the various interventions).
The end date is the day on which work was performed the testing. If the intervention executed does not require testing, may be made for specific documentation, issued by technicians who carry out the work. Self declarations are not allowed.
On topic instead of deductions to 50% for renovation construction, we read on the website of the Inland Revenue
To take advantage of the deduction is however the installation must be installed to meet the energy needs of the home (i.e. for household electrical appliances, lighting, power, etc.) and, therefore, that it is placed directly in the service of the House. These interventions can be achieved even in the absence of building construction in the strict sense, acquiring appropriate documentation attesting the awarding of energy savings in accordance with local regulations.
(For further information: BUILDING RENOVATIONS: TAX BENEFITS )
What changes in 2016?
From 1 January 2016 the facility will be replaced with the tax deduction of 36% planned for expenditure on building renovations.
Building renovation: who can deduct the expenses?
Can access the deductions individuals, sole traders and partnerships (who pay INCOME TAX) but only for properties not used for homes and condos.
How to take advantage of deductions for building renovation
All deductible expenses must be paid by Bank or postal transfer, to be the reason for payment, the tax code of the recipient of the deduction and the tax code/VAT registration number of the payee.
Deduction to be simply referred to in tax cadastral data of the property and, if the works are made by the owner, the extremes of register of the Act which constitutes title and other data required for the control of the deduction.
Bonus furniture and lighting
The stability law confirmed the bonus furniture for 2015, foreseeing a remission of 50% contribution for buying appliances and furniture (and not 65%, as is the case for the rehabilitation of buildings).
In this case we speak of deduction of the costs of purchase of lighting related to (such as lamps, lights & reflectors for indoors and outdoors).
Who can use the mobile bonus
The bonus is only suitable if you make renovations on residential units or common parts of residential buildings, always.
In the case of communal intervention, there are deductions for:
- ordinary and extraordinary maintenance;
- the partial or total renovation;
- restoration and rehabilitation.
For the individual apartments, the bonus is scheduled for maintenance (and not even ordinary as communal parts), restructuring aid, in whole or in part and for the restoration and rehabilitation.
Can take advantage of the deduction all resident and non-resident taxpayers, although holders of business income, who have, for whatever reason, the property concerned.
How to get bonus furniture
Again like building renovation expenses, payments must be made through Bank transfer or postal, with reason code currently used for credit transfers related to the renovation tax subsidized; tax code of the beneficiary of the deduction; VAT number or fiscal code of the recipient of the payment. In this case are allowed credit and debit card payments. Also in this case goes all in tax return.
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