Who made ​​and paid correctly the works of building rehabilitation by December 31, 2014, can enjoy the deduction of 50% of costs incurred for the restructuring , up to a maximum altitude of 96,000 €. A basic condition for access to the right to deduct, is the respect of the special requirements that the payment should have. It may be interesting, then, to remember how to fill out a speaker wire in order to make it suitable to the instructions of the Inland Revenue. lets talk about How to fill out a speaker wire for renovations.


To enjoy the right to deduct , it is essential to the payment by bank speaker . It is a credit transfer to be executed at a bank or post office, showing some specific data at a specific causal. It often happens, however, that transfers speakers are executed erroneously incorrectly; in which case you will need to repeat the payment, by agreement with the payee for the return of the first payment.

The originator of the transfer must be the same person who requested the deduction. First, it must be clear who will declare in their income the deduction of 50% and who will be the beneficial owner of the deduction. If the restructuring relates to property held in joint ownership, the transfer should contain both names and surnames, as well as the tax identification of the owners and not the only person making the payment.

The person making the transfer must include the payment code also tax payer. E ‘very important in order not having to invalidate the transfer. If it is a condominium tax code to add is that the condo is not the individual person making the payment materially.

The bank talking on a building renovation or upgrading the energy efficiency must have unavoidably normative references. Here’s an example: for the deduction of 36% or 50%, indicate: “Transfer of payment for building renovations. 50% tax deduction in accordance with Art. 16-bis DPR 22/12/1986 n. 917. Payment of invoice no. XXX of dd / mm / yy of ( Company / Company) “. For the deduction of 65%, indicating: “Transfer of payment for work of upgrading the energy efficiency. Deduction of 65%, according to Art. 1, paragraphs 344 to 347, the law 27/12/2006, n. 296. Deposit / Balance of invoice no. XXX dd / mm / yy of (Company / Company) “.