Certificazione energetica, le detrazioni per il 2014

With the publication of Decree 23 December 2013, n. 145 and of the Law of 27 December 2013, n. 147 the italian regulatory framework in the field of energy performance certificates of buildings and of tax deduction for buildings renovations and for energy efficiency measures in buildings has undergone major changes. The article presents the changes introduced by the legislation, the consequent effects on the actors involved in the building process or in the transfer or lease of buildings or building units and the possibility of tax relief offered in relation to different types of buildings work.