E’ It was published in the Official Journal last 21 December 2016 the Budget Law,it 2017.
Important measures in the energy efficiency sector, with him tax deductions for energy saving measures and those for building renovations.
Nel dettaglio:
Ecobonus
extended until the 31 December 2017 the deduction to 65% for expenses related to the redevelopment of buildings (CD. ecobonus).
The extension is until the 31 December 2021 for interventions related to common parts of condo buildings or affecting all the units of the individual condo.
The actions across the building envelope and those aimed at improving energy performance benefit from an increase: for interventions on the entire building envelope the rooms remitted fact al 70% shopping, if the interventions will have an incidence greater than 25% of the gross area of the entire building dispersant, e al 75% if the work will be aimed at improving the energy performance of both winter and summer.
Another important point: there will be possibility of ceding the tax relief not only to the companies that do the work, but also to third parties.
Deductions on building renovations
Extended until 31 December 2017 deductions of 50% on building renovations "Simple", applicable to many other interventions including the installation of a photovoltaic system and batteries. Do not change the access mode.
Extended to the whole 2017 also the movable bonus: who has carried out work in 2016 and buy furniture and appliances of high energy class in 2017 You can still benefit from a personal income tax discount 50%.
bonus hotels
It also recognizes for the 2017 and the 2018, and the extent of 65%, the tax credit for the redevelopment of the tourist hotel accommodation, including agri-tourism activities.
Deductions for earthquake
In terms of tax deductions for seismic operations, it redefines the extent of subsidy and its duration: 50% in five years, from 1 January 2017 al 31 December 2021.
The deduction is increased if the interventions results in a reduction of seismic risk that determines the transition to a lower-risk category: 70% e 80% in the case of a transfer to one or two classes of risk lower; 75% e 85% if the measures relate to the common parts of condo buildings. It also broadens the scope of application to buildings located in seismic zone 3 (art. 1, paragraphs 2-3).