Tax deductions of 65% for micro-cogeneration

Legge di Bilancio 2018

Confirm up to 31 / 12 / 2018 from the "2018 Budget Law" (205 27 / 12 / 2017 published in the 302 GU of 29-12-2017 - Ordinary Supplement No. 62)) the tax deductions to 65% for the installation of microcogenerators having a PES of at least 20% (as defined by the 4 DM August 2011)

The incentive has been added to the 1 article, 3 paragraph of the Law:

3. To the decree-law 4 June 2013, n. 63, converted, with modifications, by the 3 law on August 2013, n. 90, the following modifications are made:

a) to the 14 article, concerning tax deductions for energy efficiency measures:

1) the words: «31 December 2017», wherever they occur, are replaced by the following: « December 31 2018 ";

2) (...)

3) to the comma 2, after the letter b) the following is added:

«B-bis) for the purchase and installation of micro-cogenerators in place of existing plants, supported by the 1º January 2018 at 31 December 2018, up to a maximum value of the deduction of 100.000 euros. To be eligible for the aforementioned deduction the interventions in question must lead to primary energy savings (PES), as defined in Annex III of the Decree of the Minister of Economic Development 4 August 2011, published in the Official Gazette no. 218 of the 19 September 2011, at least 20 percent ";

Of interest to:
Edilizia
Source:
Associazione
05/12/2017