Tax benefits for lighting in the company
Our
guide on tax deductions for the purchase of LED lighting has clarified many
aspects concerning incentives on new plants and latest generation lamps in contexts such as private homes and condominiums but has perhaps instilled
doubt in the public of entrepreneurs and freelancers who run a business and
want to invest in more performing lighting systems. What are the tax benefits
for companies? Who has the right to do so and exactly what is due? And again:
how to access these precious resources? In order to respond in great detail, we
decided to write a second guide that could support the first one dedicated to
private individuals, with the aim of helping managers, managers, and consultants
to orient themselves in the choice of available tax breaks and obtain the
maximum possible savings (also) from our products. To begin with, we divide the
opportunities existing in Italy to the day of
·
Tax benefits for LEDs in the company with white certificates.
·
Tax benefits for LEDs in the company with 65%.
·
Tax benefits for LEDs in hotels with the "hotel bonus"
OPTION 1)
WHITE CERTIFICATES OR ENERGY EFFICIENCY TITLES
The white
certificates or Energy Efficiency Certificates (TEE), if you prefer, represent
the most known form of incentive to companies for investments in energy
efficiency. Investments can include the heating system as well as the lighting
system. According to the EEN 09/11 Guidelines of the Authority for electricity
the gas, the lighting intervention categories include four main areas:
1. Public
lighting, new realizations (IPUB-NEW): new efficient plants or complete
remaking of the existing ones
2. Public
lighting, new realizations (IPUB-RET): application of devices to improve the efficiency of existing plants (retrofit)
3. Private
lighting, new realizations (IPRIV-NEW): new efficient plants or complete
redesign of existing plants
4. Private
lighting, new constructions (IPRIV-RET): application of devices to improve the efficiency of existing plants.
We highlight
the points that interest companies. The lowest common denominator is the
savings achieved: the higher this is, the greater the number of white certificates
that are obtained. The unit of measure, in this case, is the TEP (Oil Equivalent
Ton) corresponding to approximately 5,300 kWh of electricity, 11,700 kWh of
heat and 1,200 cubic meters of natural gas. The equivalence is soon made:
option 1) White Certificate = 100 euros on average (economic value)
If we reduce
consumption by over 53,000 kWh, just to give a concrete example, every year for
the first 5 years we will get a saving of 1,000 euros, which will be added to
the cutting of the bill guaranteed by the LED and the reduction of maintenance costs.
The company will then decide whether to resell the securities and mature the
credit immediately or keep them aside in case of need. Consultancy from an ESCo
company (Energy Service Company) or a qualified energy manager is essential to
quantify the reduction of bills in the bill upstream and downstream of the
intervention, a reduction that can be obtained in various ways, both by
replacing old light bulbs and light sources and by installing systems cogeneration,
state-of-the-art motors, inverters, new air conditioning systems and so on. We
recommend the advantageous LED Strips with high brightness and efficiency!
OPTION 2) ECOBONUS 65% FOR BUILDING RENOVATION
2018 Stability Law has confirmed for another year the so-called "Eco-bonus"
for the energy requalification of a building, for which the income tax
deduction at 65% and 50% remains valid. The system is rather cumbersome and
deserves a separate guide, we just say that the replacement of obsolete
lighting systems for the company, the laboratory or the building is part of the
energy redevelopment measures and therefore enjoys, under certain conditions,
the 'eco-bonus. ATTENTION because the installation of the LED must be
accompanied by other interventions, up to a maximum cost of 100,000 euros.
Specifically, the Eco-bonus 2017 expense ceiling, regardless of the cadastral
category of existing buildings is equal to:
·
100,000
euros for energy upgrading of existing buildings (including installation of
LEDs and related masonry works)
·
60,000
euros for existing buildings, such as work on walls, windows, and windows
·
60,000
euros for installation of solar panels
·
30,000
euros for replacement of winter air conditioning systems
With regards
to those entitled, we list the list only for the part of entrepreneurs,
professionals, artisans and other subjects:
·
VAT
number holders for arts and professions
·
Taxpayers
with business income: therefore individuals, partnerships, corporations
·
Associations
of professionals
·
Public
and private bodies that do not carry out commercial activities
Also in this
case the advice of a qualified external partner appears as the only way to move
with knowledge of the facts.

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