4 PV systems on buildings Table 4–7: Rates valid starting from 2013 according to Conto Energia IV of 5 May 2011 in €/kWh. Other PV systems All-inclusive rate Bonus for own consumption All-inclusive rate Bonus for own consumption 1 5000 0.218 0.140 0.199 0.121 4.2.1.4 Electricity exchange procedure (Scambio sul posto) The electricity exchange procedure consists of the valori- The certificate is also necessary when calculating income tax (IRPEF) to obtain a 55 % tax break (max. 100,000 euros for works to reduce winter heating consumption, max. sation of the energy fed into the grid by compensating the 60,000 euros for thermal insulation and solar power sys- energy drawn from the grid. Resolution No. 289 of 2006 tems, max. 30,000 euros for boilers). The tax deduction for provides the basis for the contract between grid users and energy saving measures was initially provided for by article the producers of energy from renewable sources (< 20 kW). 1, paragraphs 344 and 345, of the 2006 Finance Act 12; it was then extended until the end of 2010 by the 2008 Fi- 4.2.1.5 Purchase of electricity by the GSE (Energy Services Manager) at a fixed price (ritiro dedicato) nance Act 13. The measure cannot be accrued with regional incentives. This measure allows for a streamlined procedure for producers of renewable energy to sell the electricity produced The 2011 Finance Act extended by one year (until 31 De- on the market as an alternative to bilateral contracts or di- cember 2011) the possibility to deduct 55 % of the costs rect sale on the energy exchange. This opportunity can be incurred for energy efficiency works from the income tax. used by operators of plants with a rated power below Article 48 of the new law 14 adopted the principles of the old 10 MVA; no rated power limit exists for unpredictable re- regulation. The only difference compared to the previous newable energy sources. regulation is that the costs cannot be deducted from income tax over a period of five years but over ten years. This is less favourable for consumers. However if current 4.2.2 Building energy efficiency inflation rates are maintained also in the future, the disadvantages should be kept in check. Energy efficiency in the building sector is regulated by Legislative Decree No. 192/200510, amended by Legislative De- The Decree dated 26 January 2010 readjusted the thermal cree No. 311/2006 . The national decree introduces energy insulation values 15 for buildings defined in the Decree of 11 performance certificates as an appropriate instrument to March 2008 (Table 4–8). The insulation values vary by cli- 11 determine the value of real estate. Such certificates are val- mate zone – Italy had already been divided into six climate id for 10 years and are to be produced zones in 2008. • as of 1 July 2009 for the sale of real estate • as of 1 July 2010 for renting. 9 Resolution No. 28/06 of 13 February 2006: Technical and economic conditions of the on-site exchange service for electricity produced by systems fuelled with renewable energy sources having a rated power of no more than 20 kW according to Article 6 of Legislative Decree No. 387 of 29 December 2003. Published online on 13 February 2006 at www.autorita.energia.it and in Italy’s Official Journal No. 55 of 7 March 2006. 10 Legislative Decree No. 192 of 19 August 2005: Implementation of Directive 2002/91/EC on the energy performance of buildings. Published in Italy’s Official Journal No. 222 of 23 September 2005. 11 Legislative Decree No. 311 of 29 December 2006: Corrective and supplementary provisions of Legislative Decree No. 195 of 19 August 2005 implementing Directive 2002/91/EC on the energy performance of buildings. Published in Italy’s Official Journal No. 26 of 1 February 2007. 88 12 Law No. 296, of 27 December 2006: Provisions for the drawing up of the annual and multi-year State budget (Budget Law 2007). Published in Italy’s Official Journal No. 299 of 27 December 2007. 13 Law No. 244 of 24 December 2007: Provisions for the drawing up of the annual and multi-year State budget (Budget Law 2008). Published in Italy’s Official Journal No. 300 of 28 December 2007. 14 Law No. 220, of 13 December 2010: Provisions for the drawing up of the annual and multi-year State budget (Stability Law 2011). Published in Italy’s Official Journal No. 297 of 21 December 2010. 15 Implementation of article 1, par. 24, item a) of Law No. 244 of 24 December 2007 defining the limit values of the annual primary energy demand and thermal transmittance for the purpose of applying paragraphs 344 and 345 of article 1 of Law No. 296 of 27 December 2006, Decree of 11 March 2008.