Tax deduction by using LED

The tax deduction for LED lighting systems is not unique or specific. This depends on the fact that there is currently no law or decree that explicitly refers to LED lamps.

However, in the context of renovations and refurbishments, it is also possible to return purchases for LED lighting systems and subsequently request deduction.

However, it is worth remembering that LED lighting has many benefits: it does not pollute, save energy compared to other lighting systems, it has low maintenance costs, a lifetime of up to 50,000 or 100,000 hours and a high luminous efficiency.

Tax benefits for energy savings 2015

The first law to which reference is made is Law 296/2006 on Energy Renewal, which introduces subsidies for the costs of renovating buildings, with greater attention to the environment.

The 2015 Stability Law extended the following tax deductions to December 31, 2015:

·        50% for building renovation

·        65% for anti-seismic operations

·        65% for energy upgrading of buildings

·        50% for Furniture bonus

Excluding anti-seismic interventions, clearly not related to lighting systems, we see the other points in more detail.

Energy requalification interventions

In the case of 65% deductions for energy redevelopment, we are not talking about lighting, but about the overall redevelopment of the building, with reference to heating systems.

The deduction is in fact envisaged for:

·        The reduction of energy needs for heating;

·        Thermal improvement of the building;

·        Installation of solar panels;

·        Replacement of winter air conditioning systems.

So no deduction at 65% for LEDs.

How to take advantage of 65% energy redemption deductions

The body that defines the procedures for requesting and the legal obligations for those who decide to make use of this opportunity (whether private, business or public administration) is Enea.

The National Agency for New Technologies, Energy and Sustainable Economic Development will receive a communication via e-mail from those who carried out the work within a maximum period of 90 days from the conclusion of the works.

Are required:

·        A copy of the energy performance certificate (or qualification certificate)

·        The information sheet (with specific data on the various interventions carried out).

The end date of the work is to be understood as the day on which the test was carried out. If the work performed does not require a test, specific documentation may be presented, issued by the technicians who complete the work. Self-certifications are not permitted.

Also, read and explore about LED lighting ideas for interior and exteriors