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The deduction of 55% can not be combined with other incentives for renewable

The deduction of 55% can not be combined with other incentives
(Article Kyoto Club)

With Resolution # 3 of 26 January 2010 the Inland Revenue has answered the question of questioning of the Piedmont Region: The bonus of 55% can not be combined with the facilities and local community.
The deduction of 55% provided for housing rehabilitation projects aimed at energy savings is not usable with other tax benefits (for example, the deduction of 36% recovery of the housing stock).
is what he said the Inland Revenue with Resolution No. 3 of January 26, 2010 (pdf) by following the application of questioning of the Piedmont Region on the cumulation of the energy bonus (55%) with other types of facilitation (Community , regional and local).

The Inland Revenue says the taxpayer with effect from 1 January 2010 to support redevelopment energy costs covered by the scope of the tax (Act No. 296 of 2006) will have to choose between the benefit of the deduction and use of any Community, regional and local authorities.

art. 6, paragraph 3 of Legislative Decree 115/2008, which has appealed to the administration of Piedmont, we read that "with effect from 1 January 2009, the incentive instruments of any nature, triggered by the state to promote energy efficiency , can not be combined with additional funding community, regional or local subject to the possibility of overlapping with the certificates and white except as provided in paragraph 4. "And on the scope of application of Article. 6 also spoke at the Ministry of Economic Development that explained that" the deduction of 55% is partly attributable instruments of any kind of incentives triggered by the state "and, therefore, can not be combined with other tax breaks.

With the implementation of EU Directive 2006/32/EC (pdf) regarding energy efficiency, in little more a year has passed by the Ministerial Decree of February 19, 2007, which provided for the compatibility between the various forms of relief, the LD 115/2008 which has changed the regulatory framework (introduction of non-cumulation of benefits due to the repeal of article 10 paragraph 2), until the last of the DM 06/08/2009. With this decree were introduced further changes, especially concerning the procedures by which you can take advantage of the facilities.
These procedures have been included in the guide "Tax incentives for energy saving" the Inland Revenue.

Finally, in reference to the values \u200b\u200bof thermal transmittance of windows (a measure of heat loss of windows), we are revising the old limits, according to Uncsaal and producers and distributors of windows, were too high compared Italian climatic reality. The old values, in fact, in their opinion, to force the taxpayers ended up buying expensive and high performing products that allow you to use to advantage of the tax incentive of 55%.