Video Intercoms and Tax Deductions

There comes a time in condominium life when one has to face essential expenses such as the replacement or installation of the intercom or video intercom system. This is a step that represents a long-standing issue, aside from the simple choice of the kit to be installed. The doubts and questions largely concern the framework of tax deductions related to the installation of a new electrical system that may fall under energy requalification expenses. In this case, there is an important confirmation compared to previous deadlines of the ecobonus, namely the possibility of taking advantage of a 65% tax deduction regarding the efficiency improvement, in terms of energy savings, of devices like, indeed, the intercom. This type of deduction, initially expiring at the end of 2015, has recently been extended by one year, allowing one to benefit from this substantial discount until December 31, 2016. An important novelty that enables condominium owners to reach the energy efficiency level essential for a decisive update and consumption savings. A possibility that before the extension seemed definitively lost.

As part of a broader building renovation intervention, the modernization of intercoms should also be considered, through replacement with more practical and secure video intercoms, and the replacement of rather outdated or inefficient terminals with state-of-the-art video intercoms and more comfortably practical usefulness. However, there are conditions to be met to access this advantageous service and they depend on the fact that this kind of expenses fall within a maximum ceiling, already established by previous legislation, of 96,000 in total renovation expenses, and that this type of deduction is spread over 10 installments, all of equal amount, to be paid over the course of the year. The range of subjects who can benefit from this particular ecobonus extension is quite broad, ranging from the individual owner or bare owner to entrepreneurs who own properties that cannot be classified as instrumental goods or merchandise. Among these two categories of beneficiaries, there are also simple tenants or borrowers, partners in simple partnerships, a holder of a dwelling, a surface right, usufruct or use, and members of cooperatives, whether undivided or divided.

This type of deduction can also be accessed by a family member, whether a spouse, a second-degree relative by marriage or a third-degree blood relative, living with the owner, provided that they are willing to bear the expenses or produce transfers and receive invoices in their name. Requests to take advantage of the bonus must be submitted to the competent ASL (Local Health Authority) in the territory via registered mail with return receipt, and payments for deductible expenses can only be made via bank or postal transfer. As indicated in Legislative Decree No. 70 of 2011, there is no longer a need to submit the so-called notice of commencement of work.

The renewal of the possibility to take advantage of the deductions linked to the ecobonus benefits not only tenants and their homes but also their security, thanks to the possibility of benefiting from the 65% deduction even for the installation of a video intercom or the replacement of an old intercom or an old video intercom.