Until December 31, 2010, unless extended, shall entitle to a tax deduction of 20% of the costs incurred for the replacement of refrigerators, freezers and their combinations with equipment not less energy class A + .
Therefore, the deduction income tax is solely for the replacement and not for the first purchase.
Among the charges can be also considered transportation costs and any costs of disposal of the appliance disposed duly proven by the recipient of the fees.
If you have replaced the same year more than one unit and each wishes to use the deduction provided, you have to fill in tax returns a separate line for each refrigerator or freezer purchased.
To take advantage of the deduction the taxpayer must acquire and maintain your invoice or receipt (known as "Speaking"), on their identification data, date of purchase and not less than the energy class A +, as well as a self (to preserve and exhibit the offices of the Revenue in the event of any claims) which shows the type replaced equipment (refrigerator, freezer, etc..), the methods used for the disposal and an indication of the subject (company or institution) who effected the removal and disposal of the appliance.
The amount of expenses that can be specified in the declaration for each unit can not be greater than € 1.000,00 in as the maximum deduction allowed for single purchase is € 200.00.
It is important to choose the payment system: the unit can be purchased in installments or in any other manner. The deduction will still be calculated in a single installment in the tax return of reference for the tax period in which the expenditure was incurred (in practice necessary to refer to the date shown on the invoice / receipt speaker).
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