È entrata in vigore la legge n.2 del 28 gennaio 2009 di conversione del DL 185/2008 anticrisi.
Si chiarisce definitivamente la questione delle modifiche alla disciplina della detrazione del 55% per la riqualificazione energetica degli edifici, introdotte dall’articolo 29 del decreto legge.
Le nuove standards, as contained in paragraph 6 of art. 29 apply to expenditure incurred from 1 January 2009 and provide that:
- Taxpayers interested in the deductions will send a special notice to the Revenue;
- the terms and conditions for sending communication will be established by the Director of the Revenue, to be issued within 30 days from the date of entry into force of the law of conversion 2 / 2009 (by February 28, 2009);
- within thirty days from the force the conversion law 2 / 2009, MD February 19, 2007 will still be amended in order to simplify the procedures to be paid by taxpayers;
- for expenditure incurred from 1 January 2009, the deduction from gross to be broken down into five equal annual installments.
For expenditure of 2009 should then wait until the end of the month before knowing the terms and procedures for the notification of the Revenue Agency and to understand how the data held will be sent to the ENEA 'Revenue Agency (whether by himself or the taxpayer ENEA). Always arrive in a month changes to DM 19 February 2007 that will simplify the procedures and administrative burden on taxpayers.
- Taxpayers interested in the deductions will send a special notice to the Revenue;
- the terms and conditions for sending communication will be established by the Director of the Revenue, to be issued within 30 days from the date of entry into force of the law of conversion 2 / 2009 (by February 28, 2009);
- within thirty days from the force the conversion law 2 / 2009, MD February 19, 2007 will still be amended in order to simplify the procedures to be paid by taxpayers;
- for expenditure incurred from 1 January 2009, the deduction from gross to be broken down into five equal annual installments.
For expenditure of 2009 should then wait until the end of the month before knowing the terms and procedures for the notification of the Revenue Agency and to understand how the data held will be sent to the ENEA 'Revenue Agency (whether by himself or the taxpayer ENEA). Always arrive in a month changes to DM 19 February 2007 that will simplify the procedures and administrative burden on taxpayers.
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