Is it possible to benefit from invoice discount or tax deduction for the installation of lifelines?
Under Decree-Law No. 34/2020 (Decreto Rilancio), converted into Law No. 77/2020, expenses incurred between 1 July 2020 and 31 December 2021 for specific interventions may be deducted at a rate of 110%.
In particular, the main eligible intervention (driving measure) concerning the building envelope is thermal insulation, which consists in reducing the thermal transmittance (U-value) of opaque vertical surfaces (walls), horizontal surfaces (floors) or inclined surfaces (roofs), provided that the intervention affects more than 25% of the gross dispersing surface area.
Since the tax deduction applies to the entire intervention aimed at improving thermal insulation performance, it also includes all ancillary works necessary to carry out the activity, including safety systems required to perform the works safely.
These systems may include scaffolding, temporary guardrails or lifelines, which may remain installed after completion of the works in order to ensure safe conditions for future roof maintenance activities.
The installation of fall protection systems may also be carried out in conjunction with the installation of solar photovoltaic systems. This intervention is likewise considered a driven measure (intervento trainato) when linked to one of the main eligible interventions (thermal insulation of building envelopes, replacement of winter heating systems, seismic improvement works) and requires that installation activities be performed under safe working conditions.
This can be ensured through the use of scaffolding, temporary guardrails or lifelines. Consequently, when combined with broader driving or driven interventions, lifelines may be supplied and installed at no additional cost, as they are included within the eligible expenditure.
The above is subject to compliance with the minimum requirements set out in the Decree, including:
Eligible expenses also include costs incurred for technical certifications and for obtaining the tax compliance certificate.
As of 6 October 2020, it has finally become possible to effectively initiate the assessments relating to energy efficiency improvement interventions eligible for the new 110% tax incentives. The new MiSE decree defines the technical requirements that interventions must meet in order to qualify for the tax deduction provided for in Article 119, paragraphs 1 and 2, of the Decreto Rilancio, including the specific cost ceilings for each type of intervention.
Annex A to the MiSE decree details the requirements to be included in the technical certification (asseveration) for interventions eligible for the tax incentives, including:
Before proceeding, it is strongly recommended to engage a specialised technical professional for the preparation and submission of all documentation required to access the tax incentive.
