With registration number 57639/2009 , the ' Revenue Agency has issued the measure long-awaited with which approves the model communication to work on redevelopment energy that continue beyond the period of tax and modes of communication to the same Agency ENEA data available.
The model, which can be downloaded here , should be used only by those who intend to access deductions of 55% respect to costs incurred for operations of energy improvement of existing buildings, to communicate the costs incurred in tax years prior to that where the works are completed , with reference only works that continue beyond the period of tax .
The model should also be used only to communicate expenses incurred from 2009 .
In other words, those who started and finished Upgrading works in the energy same tax year (calendar year 2009, for example) is not required to make the communication of the Agency Revenue. It must, therefore, only transmit the necessary documentation to ' ENEA ( http://finanziaria2009.acs.enea.it/ ).
If, however, the work started in 2009 were completed in 2010, the taxpayer must send Teleservices Revenue Agency by March 31, 2010 the model just approved, to communicate the costs incurred in 2009.
If the taxpayer is not a natural person and, consequently, its tax year does not coincide with the calendar year , shall forward the communication to the Revenue within 90 days from the date del periodo di imposta nel quale sono state sostenute le spese.
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