With the DM 12/28/12 better known as "Thermal Statement", for the first time in Italy, it assigns a specific incentive for the production of thermal energy from renewable sources, and specifically from biomass, ie wood and pellet.
The statement Thermal 2.0, in force since May 31, 2016, enhances and simplifies introducing some significant changes in the support mechanism already introduced by this decree as:
- The procedure of direct access, slimmed down for units in the catalog
- The raising of the limit for the payment of the incentive in one installment (from the previous to the current € 600 € 5000)
- The reduction in payment times that in the new mechanism, increased from 6 to 2 months
The virtuous principle the legislature is simple: encourage the replacement of obsolete equipment, that is, with low yields and high emissions, by rewarding those who install latest generation equipment which ensure low emissions and high energy efficiency. In other words the State supports citizens that, in specific situations, and with the purchase of products with certain characteristics, help the environment and encourage the same time also the decrease in global energy consumption.
The tax deduction for Construction Renovation work is governed by Article. 16-bis of Presidential Decree 917/86 and provides for a deduction of 50% in ten years on spending also made for the purchase of a stove, a kitchen or a fireplace or pellet made from 26 June 2012 to 31 December 2017, to provided that the purchase falls within a broader energy saving project or building renovation of their homes, with up to 96,000 euro limit.
The tax deduction of 50% is also achieved in the absence of building works, in accordance with current legislation on energy savings. In this case the tax deduction is allowed for the purchase and installation of chimneys and biomass stove with a yield NOT less than 70%.
To qualify for the deduction you need to make the payment by bank / postal transfer indicating:
1- Reason for payment
2- Tax ID of the person who pays
3- Tax ID or VAT number of the payee
Also affected taxpayers must retain, in addition to the transfer receipt, invoices or tax receipts of the expenses and the certificate of the manufacturer.
The costs for the purchase, replacement (total or partial) and the installation of biomass products and systems for the winter home heating incurred from 1 July 2013 to 31 December 2017 can enjoy a tax deduction of 65% in ten years up to a maximum value of 30,000 Euros if they fall within a wider project of Energetic redevelopment of their homes.
In this specific deduction covers all heat generators with biomass, including those without an integrated boiler, which exceed 85% of performance and meeting the emission requirements specified in ENEA handbook for boilers (paragraph 344) and the handbook for ENEA the heat generators (paragraph 347) .