The taxpayer to qualify for the deduction of 55% must be in possession of documentation showing compliance with the requirements prescribed by the regulations as well as the expenditure was incurred.
It is important to remember that the incentive of 55% does not require the submission of any prior communication.
The documentation required to qualify for the deduction can be summarized as follows:
- Technical Documents: certifications, generally prepared by a qualified engineer, certifying that the operation performed, comply with the conditions required by the legislation and the shipping receipt ENEA information sheets;
- Invoices or receipts: receipts and invoices relating to the supply of good and services issued by your dealer or entity (company, corporation ..) who performed the energy saving measures;
- Documents showing the payment of expenses: the non-business owners must be in possession of the bank transfer receipt proving payment of the sums. Entrepreneurs, however, may also use other means of payment (eg. Cashier's checks);
- Other documents in certain circumstances, in order to claim the benefit of additional documentation may be required:
• Work carried out on common parts to be retained certification administrator evidence about the amounts incurred by the individual blocks;
• Work carried out by the holder of the property: Requires declaration of consent of the owner
• Interventions that continue beyond the single tax year to be retained copy of the notice sent to the Revenue;
• Work in progress: the taxpayer must attest, through self-certification, the non-possession of the necessary documentation as the work is still in progress.
In its tax return the taxpayer is required to obtain the following documents:
- The affidavit (including certification of the manufacturer, where permitted), and
- The certification of qualifying energy where required;
- The invoices / receipts or proof of payment (if the works are carried out by non-VAT registered). You need to make a distinction with regard to the documentation certifying the payment of the costs. Individuals who do not hold business income (individuals, professionals ...) have to pay the amounts due by bank transfer or postal demonstrating that:
• purpose of the payment;
• social security number of the person who pays the sums;
• a tax / vat of the entity receiving the money (business professional, etc. ..)
To the owners of business income is not required to pay the costs incurred by a particular mode and, therefore, the applicant may also submit other documentation to certify that they have paid the expenses (eg copy of check). To qualify for the deduction the person concerned is still required to be in possession of documentary evidence of the expenditure incurred and the payment of the same.
It is recommended that the assistance of knowledgeable professionals in the field and at the investigation stage and at the stage of preparation of their tax return, as it has a system of formal and precise that failure to comply will nullify the facilitation of 55%.
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