Expected 55% deduction for fireplaces and stoves with a power greater than 15kW

This is confirmed by the Inland Revenue in Resolution no. 215 / E of 12 August 2009.

The question posed by a taxpayer concerns, precisely, the ability to access the deductions of 55% on expenditure incurred for the redevelopment energy for the replacement of a heating system, consisting of three fireplaces and a stove, with total power of 15 kW.

The particularity of this case consists in the fact that the building, for which the taxpayer requires the deduction of 55% has been declared unfit for use, as a result of an earthquake.

Consequently, the building is not occupied, even if it is registered at the Land Registry.

Over the years, has also been regularly paid the ICI.

The Inland Revenue states that in order to access the deduction of 55%, 2 requirements must be met.

The first is the existence of the building. And this requirement is ensured by the condition of buildings already constructed and identified land registry, even if the same has been declared unfit for use.

As to the second requirement, the resolution makes explicit reference to Annex A of the Legislative Decree 311/2006 and in particular, the definition of thermal plant, reported to the relevant paragraph 14, namely:

technological system for the heating and air conditioned environments with or without hot water for the same uses, including any systems of production, distribution and utilization of the heat and the bodies of regulation and control, thermal plants are included in the individual heating systems heating, while thermal plants are not considered appliances such as stoves, fireplaces, heaters, radiant energy localized, single-family water heaters; such equipment, if fixed, however, are assimilated to thermal plants when the sum of the nominal powers of the hearth appliances at serving the individual housing unit is greater than or equal to 15 KW.

The conclusion of the Revenue is, consequently, that the heating system of the taxpayer thermal system can be considered to all effects.

And, therefore, also in order to obtain the deduction of 55%.

 

25/09/2009

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Translated via software

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Source:

Italian version of CercaGeometra.it