Guide to the tax deduction for sunscreens

In this guide we will describe how to take advantage of the 65% tax deduction for the purchase and installation of solar shading.

The new stability law has extended the deduction to 65% for expenses incurred between 1 January and 31 December 2015 for the purchase and installation of solar shading. The costs incurred will be returned for the 65%, up to a maximum deduction of €60,000, in the form of a tax discount distributed over 10 years in constant installments

What types of screens are included in the deduction?

• screens to protect a glass surface;
• shielding applied integrally with the building envelope and not freely mountable and removable by the user;
• shielding applied to the glass surface from inside, outside or integrated;
• screens combined with glass or autonomous;
• mobile dynamic screens capable of adapting to light and temperature;
• "technical" shielding, i.e. capable of regulating light and thermal fluxes;
• blackout closures (Venetian blinds, roller shutters, shutters, etc.) on any orientation of the property;
• closures not in combination with glass surface, excluded those with NORTH orientation;
• awnings with CE marking (mandatory since 2006 for external awnings).

When is the tax deduction granted?

The intervention will be considered valid for the purposes of the deduction if the property on which it is carried out is "existing" e warmed up, on the date of requesting the deduction. Therefore, buildings under construction or without a heating system are not valid.

What are the requirements required?

Documents to be kept by the customer:

• invoices relating to expenses incurred;
• receipt of the bank or postal transfer (payment method required in the case of an applicant
  natural person), which clearly bears the reference to the 2007 financial law, number
  of the invoice and related date, as well as the data of the applicant for the deduction and the beneficiary of the transfer;
• receipt of the sending made to ENEA (CPID code), which constitutes a guarantee that the documentation has been transmitted. In the case of postal sending, receipt of the registered post;
• Datasheet;
• originals sent to ENEA signed (by the technician and/or the customer);

Documents to send:

Within 90 days of the end of the works it is necessary to access the specific website made available by ENEA http://finanziaria2015.enea.it preparing the following data:

• taxpayer's personal data;
• cadastral data of the property on which the intervention was carried out;
• data relating to the intervention:
  • type of shielding;
  • shielding surface [m2];
  • protected glass surface[m2];
  • Exposure/Orientation with respect to the cardinal points;
  • Shielding class [gtot], available in the product technical data sheet;
  • Shielding material;
  • Adjustment mechanism
  • in the field of Attachment F relating to estimated energy savings it is possible to enter the value “0”.

To select the intervention it is necessary to select the code 345C, at the end of the procedure you will receive a CPID code to confirm your registration.

NB With Legislative Decree 175/2014, in force since 13 December 2014, the obligation to send a communication electronically to the Revenue Agency has been abolished, only for works that continue beyond the tax period.

How to pay the expenses incurred.

• taxpayers who do not have business income must pay the expenses incurred by bank or postal transfer;
• taxpayers with business income are instead exempt from the obligation to pay by bank or postal transfer. In this case, proof of expenses may consist of other suitable documentation;

To make the payment by bank transfer it will be necessary to use the bank transfer reserved for the eco-bonus (made available by banking institutions).

• the reason for the payment
• the tax code of the beneficiary of the deduction
• the VAT number or tax code of the person to whom the transfer is made (company or professional who carried out the work).
• the references to current legislation (l.296/06 and following).
• the references to the real estate unit (address, location, etc.).

What documentation to request from the dealer?

When purchasing the product, an invoice must be issued containing the following data:

• Product name and type
• Cost of the product and installation
• Declaration that the product complies with Legislative Decree 311/2006;
• Screening surface in square metres;
• Energy class of each individual shield according to EN 14501;
• Product performance declaration (provided by the manufacturer):
  • Declaration of Performance (DOP) in accordance with UNI EN 13561:2009
    (awnings, mobile canopies, roller blinds, veranda awnings, pergolas with fabric screen or adjustable slats, etc.);
  • Declaration of performance (DOP) in accordance with UNI EN 13659:2004
    (venetian blinds, roller shutters, sun blinds, technical blackout closures in general).