L'Agenzia delle Entrate ha fornito chiarimenti in caso di sostituzione di infissi in casa data in locazione to a tenant with a covering note to deduction of 55%. This deduction it to the owner that the tenant is in proportion to the costs incurred in the operation. Of course to be respected technical parameters provided by ENEA, the performance of bank transfers and € 60,000 spending limit. ENEA communication may be unique but with an indication of the two beneficiaries. The circular of the Revenue to refer to is the 38 / E, June 23, 2010.
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