Tax deduction ...

Those who choose to switch to certified energy saving windows are entitled to a 50% discount. It is a tax deduction calculated on expenses incurred with a maximum limit of 96,000 euros to be spread over 10 years.

This is a deduction from Irpef (Personal Income Tax) or from IRES (Corporate Income Tax) granted for interventions that increase the level of energy efficiency of existing buildings and which concern, in particular, the expenses incurred for:

– the reduction of energy needs for heating;

the thermal improvement of the building for windows, including fixtures , insulation, floors;

purchase and installation of the sun screens indicated in Annex M of Legislative Decree 311/2006;

– the installation of solar panels;

– the replacement of winter air conditioning systems.

The fixtures must comply with the U transmittance requirements (heat dispersion), expressed in W / m2K.

The table below shows the value of the transmittance in relation to the individual climatic zones.

Useful addresses:

To find further information: www.acs.enea.it

Table of limit values of thermal transmittance relating to fixtures


What to send to ENEA:

– information sheet (Annex F), which must contain: the identification data of the person who incurred the costs of the work performed, the type of intervention performed, the energy savings achieved and the related cost.

What to keep:

– certification of the window manufacturer;

– receipt of transmission of documents;

– invoices or tax receipts indicating the cost of labor separated from the cost of the material;

– Bank transfer receipt.


Taxpayers without VAT number:

– specific bank or postal transfer.

All other taxpayers:

– any type