Regulations and tax concessions
The principal European regulations governing the construction of windows and doors are:
- THERMAL TRANSMITTANCE: UNI EN ISO 10077
- PERMEABILITY TO AIR: UNI EN 1026 / UNI EN 12207
- WATER TIGHTNESS: UNI EN 1027 / UNI EN 12208
- RESISTANCE TO WIND LOAD: UNI EN 12211 / UN EN 12210
CLL, manufacturer of the TECNO series of window and door profiles, issues a Declaration of Conformity in compliance with these regulations.
The concept of the CE mark for windows and doors is strongly linked to these regulations.
Firstly we would like to clarify that the CE mark attests the compliance of a product with respect to the safety requirements of EU Directives.
In fact, the CE mark means "Conformité Européenne", European Conformity (and not European Community or other acronyms that are mistakenly attributed to it).
The affixing of the mark is required by law in order to market the product in member countries of the European Economic Area (EEA).
Tax benefits have been available in Italy for some years for building renovation or the replacement of windows and doors.
The two deduction classes are:
- 50% tax deduction for building renovations;
- 65% tax deduction for energy saving measures (updated to Law Decree 63/2013);
The 50% and 65% reductions cannot be combined; In the event that works come under both classes, the taxpayer will be able to benefit from a single tax relief for the expenses, complying with the relative regulations.
For both classes, the building must exist and have central heating.
The main difference that sets the classes apart is that the tax deduction of 50% may only be requested for housing while that of 65% for energy saving, can be used for buildings of any land registry category (offices, shops, housing, production and craft activities , etc..).
The doors and windows that will replace existing ones, must be certified and meet precise thermal transmittance values, i.e., they must efficiently isolate living spaces.
The thermal transmittance values to be referred to are registered and have been defined by the Decree of the Minister of Economic Development of March 11, 2008; subsequently amended by the Decree of January 6, 2010.
The contents of the last decree are indicated below:
| Limit values of the useful thermal transmittance U of building shell components (W/m²K) | |
|---|---|
| Climatic zone | Opening and equivalent closure systems (**)) |
| A | 3,7 |
| B | 2,4 |
| C | 2,1 |
| D | 2,0 |
| E | 1,8 |
| F | 1,6 |
For the 65% tax deduction, expenses incurred for structures auxiliary to the window or door that affect heat dissipation, such as shutters and blinds, or that are structurally connected to the door or window, such as the box of the blinds, are also eligible.
Law Decree No. 63 was published in the Gazzetta Ufficiale of June 5, 2013, and includes the Directive 2009/31/EU on the energy performance of buildings.
Article 14 of the Law Decree raises the value of tax deductions for energy saving measures from 55% to 65%, extending the time frame to December 31, 2013 for ordinary cases.
As concerns work on communal areas of apartment blocks, the extension is until June 30, 2014.
There are no changes to conditions that currently apply to deductions of 55%; furthermore, in the case of glazed components, the thermal transmittance limit values of windows , for which compliance with the regulation entitles taxpayers to the deduction, have not been modified
The Law Decree officially came into force on June 6, 2013.
To access the 65% tax deduction, a number of procedures and clear indications must be respected, otherwise the taxpayer cannot take advantage of the incentives.
By way of example, the main points needed to obtain the incentive are listed below.
- Check the type of work to be carried out and define works that qualify for the deduction;
- In the event of work, the construction company must issue the certificate of social security payment compliance, which is a certificate attesting to the validity of a company's social security payments for its employees, and is a necessary condition for the deduction.
- Make planning applications necessary to obtain permission for the type of work to be carried out; assign planning to a director of works, if required or foreseen to be a necessary condition.
- A regular invoice is required for the work requested.
- Always check that the VAT applied to the taxable amount is correct. (usually 10% for works, 21% for professional labour).
- Payment must be made on the due date, as stated in the invoice.
- The following year, the taxpayer must complete the tax return, also entering the land registry identification data of the building where the work was carried out.
This is an excerpt that provides useful guidance;
however, we recommend you consult ENEA (National Agency for New Technologies, Energy and Sustainable Economic Development) documentation, or request it from your door/window manufacturer, in order to obtain all necessary information.
