Until recently, whoever intended to provide removal of asbestos could rely on the asbestos bonus, which was later replaced with the increased photovoltaic bonus for those who decided to replace the asbestos roof with a photovoltaic roof. Today, whoever wants to provideasbestos remediationhas not been abandoned by the state, in fact can still rely onincentivesad hoc for the asbestos remediation.
Theincentives for the remediation of asbestosthey are granted in the form of tax deductions that allow 50% of the expenses incurred to be amortized. How to access theincentives for the remediation of asbestosit is the same as seen for the 2015 Ecobonus and the restructuring bonus.
The legislative reference forincentives to remove asbestosis the DL n. 83 of 22 June 2012 with the most recent law no. 190 of 23 December 2014 better known as the 2015 Stability Law.
Who carries out theremoval of asbestosby 31 December 2015 you will be entitled to one tax relief equal to 50 percent of the expenditure incurred for the intervention. Those who carry out the work after this deadline will be able to use thebonus for asbestos remediationreduced to 36 percent.
As stated, theincentive for the removal of asbestosit is administered in the form of tax deductions. The IRPEF deduction will be "spread" in 10 annual installments of the same amount starting from the year in which the intervention ofasbestos removal.
- How will you benefit from the newasbestos bonus?
A practical example:
Mr. Rossi decides to reclaim an asbestos roof.
For the reclaim the asbestos roof,Mr. Rossi requires the intervention of an architect able to best reconstruct the building; during the design phase they also evaluate the option of encapsulating asbestos but it is inconvenient for that type of housing, so, together with the architect, they decide to proceed with the removal of the asbestos roof and the remaking of the same.
For the quenching and tempering and the makeover of hisasbestos roof, Mr. Rossi incurs an expense of 7000 euros and specifies it at the time of the tax return. Of this expense, 3,500 euros will be returned to him in ten annual installments of 350 euros each. The return will be made by filling in the appropriate items in the Single or 730 form.
The deductible expense is set at a maximum of 96,000 euros, including those for planning and professional services connected with the execution of asbestos remediation interventions as well as those for bringing the intervention into compliance with the law. disposal.
The maximum ceiling of 96,000 euros is understood to include expenses for the removal of asbestos and also any other restructuring interventions in fact suchtax deductionsare foreseen on different types of intervention:maintenance, renovation, redevelopment, restoration, conservative rehabilitation, for the creation of works to prevent accidents, installation of photovoltaic panels .... Thetax deductionsin question cover up to a spending limit of 96,000 euros until 31 December 2015, while for the interventions sustained in 2016 the maximum ceiling drops to 48,000 euros.