Energy efficiency and
Photovoltaic incentives
Avvocati, Dottori Commercialisti e
Revisori Legali
Incentives 2011 – tax
advantages in energy
efficiency
and
Photovoltaic
Padua 2° march 2011
1
Building works for energy efficiency –
tax advantages (agevolazioni fiscali) of 55 %
Avvocati, Dottori Commercialisti e
Revisori Legali
• Budget Law 2007 introduced tax advantages for works on
buildings which increase the energy efficiency of buildings
already constructed
• Types of works suitable
Energetic
Requalification of
existing buildings
(riqualificazione
energetica di edifici
esistenti)
Interventions to
improve insulation of
existing building
(pavements, roofs,
walls, windows)
(interventi su edifici
esistente, pareti,
finestre + infissi)
Installation of Solar
Cells for preparation
of hot water
(pannelli solari)
Substitution of
heating system
(sostituzione di
impianti per
climatizzazione
invernale)
2
Building works for energy efficiency –
tax advantages of 55 %
Avvocati, Dottori Commercialisti e
Revisori Legali
•
Up to 55 % of the cost can be deducted from taxes in 10 yearly installments
•
Only for works on existing buildings (not for new construcions)
•
Private persons, enterprises and public authorities (even if not resident)
•
The building has to be used by the applicant (not if rent)
•
No cumulation with other tax advantages for the same interventions allowed
Type of works
Maximum admitted
Energetic Requalification of existing
buildings (riqualificazione energetica di
edifici esistenti)
100,000 Euro (55 % of 181,818.18 Euro)
Interventions to improve insulation of the
building (interventi su edifici esistente,
pareti, finestre + infissi)
60,000 Euro (55 % of 109,090.90 Euro)
Installation of Solar Cells for preparation of
hot water
(pannelli solari)
60,000 Euro (55 % of 109,090.90 Euro)
Substitution of heating system (sostituzione
di impianti per climatizzazione invernale)
30,000 Euro (55 % of 54,545.45 Euro)
3
1° type: Energetic requalification of existing
buildings
•
•
Avvocati, Dottori Commercialisti e
Revisori Legali
Each kind of works which ensures that the energy index will decrease of
20 % of values in schedule (see annex C of decree from 19 february
2007, amended by decree from 11 march 2008)
Appicable even if requirements for other types of tax advantages are
not fulfilled (ex. substitution of heating system by other system than
condensing heater “impianti dotati di caldaie a condensazione”, high
efficiency heat pump “pompe di calore ad alta efficienza”, or geothermic
plant of low enthalpy “impianti geotermici a bassa entalpia”)
4
2° type: Interventions to improve insulation of
the building
•
•
Avvocati, Dottori Commercialisti e
Revisori Legali
Every kind of works on roofs, pavements, walls, windows
(and frames) and on entrance doors, which ensures that the
value “U” [W/m²K] (for heat loss) indicated in schedule (see
annex D of decree from 19 february 2007, amended by
decree from 11 march 2008) will be respected
No energy certification “attestato di certificazione
energetica” required for the whole building
5
3° type: Installation of Solar Cells for
preparation of hot water
•
•
Installation of Solar Cells for preparation of hot water for
domestic or industrial use, included swimming pools, sport
structures, medical institutions, schools and universities
Requirements


•
Avvocati, Dottori Commercialisti e
Revisori Legali
Minimum period of warranty (five years for Solar Cells and two years for
accessories)
Solar Cells have to match UNI EN 12975 or UNI EN 12976; certification has
to be provided by an organism of a member state of UE or Switzerland
No energy certification
energetica” required
“attestato
di
certificazione
6
4° type: Substitution of heating system
•
•
•
Avvocati, Dottori Commercialisti e
Revisori Legali
Only if existing heating system will be substituted integrally or partially by
 condensing heaters “impianti dotati di caldaie a condensazione”
 high efficiency heat pumps “pompe di calore ad alta efficienza”
 geotermic plants of low enthalpy “impianti geotermici a bassa
entalpia”
Only if substitution: tax advantages are not granted if the condensing
heater, heat pump or geothermic plant will be installed in buildings which
were not provided with heating systems before
Remind that, if substituion by other than the above mentioned facilities
will occur, the tax advantages of 1° type (Energetic requalification of
existing buildings) may be applicable, if criterias are met
7
Building works for energy efficiency –
tax advantages of 55 %
•
Documents to be provided by technicians



•
•
Avvocati, Dottori Commercialisti e
Revisori Legali
Attestation “asseverazione”, which confirms that the works comply with
technical requirements requested
Energetic certification “attestato di certificazione (o qualificazione)
energetica”, in conformity with sample provided by law
Information schedule “scheda informativa relativa agli interventi realizzati”,
in conformity with sample provided by law
Documents have to be provided by technicians authorized
for planning of buildings and plants (engineers, architects,
surveyors “geometri”, …)
No communication to tax authority prior to the beginning of
works is required
8
Building works for energy efficiency –
tax advantages of 55 %
•
Avvocati, Dottori Commercialisti e
Revisori Legali
Documents to be provided by applicant


Energetic certification “attestato di certificazione (o qualificazione)
energetica”, issued by technician
Information schedule “scheda informativa relativa agli interventi realizzati”,
issued by tecnician
(both to be sent within 90 days from end of works “fine lavori” to “Enea”, on
website www.acs.enea.it)
 Communication to tax authority “comunicazione all’agenzia delle entrate”
(standard form provided by law), to be sent via the Enea-website, within 90
days from ending of tax assessment period
•
Type of payment

If not enterprise or company:
by wire or postal transfer (Bank or Post Office have to retain 10 % of
payment as down payment for taxes due by the enterprise which carried
out the works)
9
Building works for energy efficiency –
tax advantages of 55 %
•
Avvocati, Dottori Commercialisti e
Revisori Legali
Documents to be kept by the applicant




Energetic certification “asseverazione”, issued by technician
Proof of trasmitting of documents to Enea “ricevuta di invio tramite internet
o ricevuta della raccomandata postale all’Enea”
Invoices “fatture o ricevute fiscali” (costs of workmanship have to be
indicated separated in bill)
Proof of bank or postal transfer “ricevuta del bonifico” (if not enterprise or
company)
10
Photovoltaic Incentives
Avvocati, Dottori Commercialisti e
Revisori Legali
• The Conto Energia III - D.M. 06.08.2010




•
General Provisions
Photovoltaic plants (cap of 3 GW – term of 14 months)
Integrated PV-plants with innovative characteristics “impianti integrati con
caratteristiche innovative” (cap of 300 MW)
Concentrator PV-plants “impianti a concentrazione” (cap of 200 MW)
Owner of the plant
Companies and enterprises
b)
Public entities
c)
Private persons
d)
Co-owners of buildings “condomini”
(if Concentrator PV-plant only a) and b))
a)
11
Photovoltaic Incentives
Avvocati, Dottori Commercialisti e
Revisori Legali
General schedule of f.i.t. for PV-plants
Rate
Power
Start-up of plant in
period from
31.12.2010 to 30.04.2011
Start-up of plant in
period from
01.05.2011 to 31.08.2011
Start-up of plant in
period from
01.09.2011 to 31.12.2011
PV-plants
on
buildings
PV-plants
on
buildings
PV-plants
on
buildings
Other
PV-plants
Other
PV-plants
Other
PV-plants
Decrease of 6 % in 2012 and 2013
12
Photovoltaic Incentives
Avvocati, Dottori Commercialisti e
Revisori Legali
• Third tariff (=arithmetic average of f.i.t. for other PV-plants) for plants
on greenhouses, noise protection “barriere acustiche”, porch roofs
“tettoie”
• Increasment for





PV-plants in industrial areas, stone pits, waste disposal sites (5 %), does not
apply for roof top plants!)
Removal of asbestos and cement asbestos “amianto” (10 %)
Municipalities with less than 5.000 inhabitants, if PV-plants realized on
buildings and responsible is municipality (5 %)
Systems with input that can be planned (+20%)
Premio higher tariff for plants on buildings with increased energy efficiency
(up to 30%)
• Payment granted for 20 years (no inflationary adjustment)
• In addition to consideration for selling energy
• Application to be sent within 90 days from start-up of the PV-plant
13
Photovoltaic Incentives
Avvocati, Dottori Commercialisti e
Revisori Legali
Integrated PV-plants with innovative characteristics
“Impianti integrati con caratteristiche innovative”
Power
Rate
• For 2011 – decrease of 2% in 2012 and 2013
• Payment granted for 20 years (no inflationary adjustment)
• In addition to consideration for selling energy
14
Photovoltaic Incentives
Avvocati, Dottori Commercialisti e
Revisori Legali
Concentrator PV-plants “Impianti a concentrazione”
Power
•
•
•
•
•
Rate
Only for companies and enterprises and Public entities (not for Private persons
and Co-owners of buildings)
From 1 kW to 5 MW
For 2011 – decrease of 2% in 2012 and 2013 (with cap of 200 MW)
Payment granted for 20 years (no inflationary adjustment)
In addition to consideration for selling energy
15
Contacts
Avvocati, Dottori Commercialisti e
Revisori Legali
Avv./RAin Svenja Bartels, Partner - Padua
Activity Areas: M&A, Energy Law, Company and Commercial, Property
Law, legal aspects with regard to renewable energy and project
management.
Formation and professional background: Svenja Bartels studied Law at
the Universities of Bonn, in Swiss and attended the Univeristy of
Administrative Sciences Speyer until 1999. She is member of the
Düsseldorf and Milan Bar from 2002.
Svenja Bartels
Avvocato / Rechtsanwältin
E-Mail: [email protected]
Rödl & Partner Padua
Via Francesco Rismondo 2/E
35131 Padua
Tel.: +39 (049) 80 46 911
Fax: +39 (049) 80 46 920
After practising for some years in Milan, she has been cooperating with the
lawyer‘s office Rödl & Partner in Padua since 2005. She has developed
wide experience in advising foreign companies, in particular German and
Italian companies. She has assisted a huge number of German and
international clients in the field of projekt developement, transaction and
takeover of commercial properties. She primarily advises companies which
operate in the field of renewable energy.
Speaker in many conferences concerning renewable energy.
Languages: German, English, Italian, French.
About Rödl & Partner
Avvocati, Dottori Commercialisti e
Revisori Legali
As a worldwide firm providing legal advice, tax consultancy and auditing, Rödl & Partner is at the service of the market’s
leading companies. Our success is defined through our clients’ success.
The success story of Rödl & Partner began in 1977 with the firm’s incorporation in Nuremberg, Germany. Carefully-planned
and outstanding growth led to more branch offices in Germany, as well as Central and Eastern Europe and Asia, followed by
the development of key locations in Western and Northern Europe, the US and Latin America.
Our strategy is as simple as it is successful: Rödl & Partner provides local services in locations where clients see a potential
for their economic engagement.
Today, Rödl & Partner has offices in approximately 80 locations in 40 countries and our colleagues worldwide focus on one
aim: to expand our clients’ success.
Our activities focus on you and your business. We examine your business in all of its different facets as well as from various
angles and perspectives. With the combination of integrated, long-term invested economic, fiscal and legal strategies, we
promise maximum prospects for development and success.
Largo G. Donegani, 2
20121 Milano
Tel.: +39-02-6328841
Fax: +39-02-63288420
[email protected]
Via E. Rismondo, 2/E
35131 Padova
Tel.: +39-049-8046911
Fax: +39-049-8046920
[email protected]
Piazza di Santa Anastasia, 7
00186 Roma
Tel.: +39-06-96701270
Fax: +39-06-3223394
[email protected]
Piazza Walther-von-der-Vogelweide, 8
39100 Bolzano
Tel.: +39-0471-1943200
Fax: +39-0471-1943220
[email protected]
www.roedl.com/it
17
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