The benefits consist of a deduction from income tax of 50% of expenses incurred for energy saving measures, to be divided into ten equal annual installments.

To be eligible for the deduction all taxpayers resident and non-residents, including holders of business income, which possess, for any reason, the property subject to intervention.

Fall of the activities involved in the facilitation those made on the casing of the buildings to improve thermal insulation of the same: you can deduct from taxes up to € 60,000.00 (ie 50% of € 120,000.00) for expenses incurred in the replacement of windows and / or glass that improve the thermal performance.