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Tremonti ter - investment tax relief heat pumps

The law Tremonti Ter (Dl 78 / 2009) provides a tax exemption for investments such as heat pumps, chillers and heating systems with radiant panels. The subsidized goods are those specified in the table NACE division 28 (see summary list at end of article).

So the investment, as well as being amortized as capital goods as required by the regulations, ensures a further deduction of 50% of what you spend.

The following is an example of a company Srl:

Fiscal situation WITHOUT investment

  • Year's profit 2009: euro100.000

  • Tax rates: 27,5%

  • Disbursement fees: € 27.500

Situation situation with investment

  • Year's profit 2009: € 100.000

  • Investment facilities: € 50.000

  • Free of tax payable: € 25.000 (50 50.000% of euro)

  • Taxable profit: € 75.000

  • Tax rates: 27,5%

  • Disbursement fees: € 20.625 (- 6.875)

Practical details

The facility lies with enterprises (up to professioniti) and apply to investments made between 1 2009 July and June 30 2010. If the operation creates a loss, this can be carried forward into the following year's budget.

The Tremonti Ter only affects revenue taxes and income tax IRES and IRAP has no effect.

Retrieved indicatico Table 28 Ateco

28.21.2 Heating Systems
Given the importance of the activities in this category is the same as detailed in the following sub-categories

28.21.21 Boilers

28.21.29 Other systems for heating

  • environmental Permanent Mount heaters, electric heaters for swimming pools

  • permanent mounting domestic heaters, non-electric heaters such as solar energy systems, steam heating, and fuel for heating boilers and similar equipment

  • electric heating systems for domestic use (electric forced convection systems, heat pumps, etc.), home heating systems with forced ventilation non-electric

28.25 equipment for non-domestic cooling and ventilation equipment

28.25.0 equipment for non-domestic cooling and ventilation equipment, household air conditioners fixed

28.25.00 equipment of non-domestic cooling and ventilation; manufacture of household air conditioners fixed:

  • air conditioners, including those for domestic use

  • Heat exchangers

Can not be cumulated with the deduction of 65% payable for investments aimed at energy saving works.

If you want to do the insights on heating with heat pump, You can find valuable information at the following links:

Rossato Group Srl
Via del Murillo, km 3.500, 04013 Sermoneta LT - Italy
Share capital € 200.000,00 fully paid up - no. REA LT-107494
VAT-CF IT01745300598

Working Time
From Monday to Friday
Morning 8: 30 - 12: 30
Afternoon 13: 30 - 17: 30