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The Deduction of 55% can be obtained even for buildings not fit for use, regularly stacked and provided with heating

The tax deduction of 55% for energy saving measures can be granted to taxpayers who restructure a property declared unfit for use, provided that the same is regularly piled up and is equipped with a heating system.

This system can also consist of fireplaces and heaters (fixed) rated power to at least 15kW.
These, in summary, the claims of the Revenue contained in Resolution No. 215 / E, August 12, 2009.

The resolution contains the answer to questioning by a taxpayer owns a building declared uninhabitable as a result the earthquake of 1997.
The property in question is regularly stacked, classified as "units collabente" , with payments in ICI (up to the declaration of unfitness) and heated by stoves and fireplaces are rated above 15kW.

The fact that the building is classified as a unit collabente - according to the Agency - "does not mean that the same may be regarded as existing building, is an article already built land registry and identified, though not likely to produce income."

For this property the taxpayer may qualify for tax deduction of 55% energy saving under Article . 1, paragraphs 344-349 of the Law 296/2006 (Finanziaria 2007).

Click here to download the text of the resolution

source: BibLus-net by ACCA - www.acca.it / biblus-net