Are people who only receive a pension entitled to a tax reduction for expenditure on energy-saving expenditure (such as installing double glazing)?

Answer

The reduction for energy-saving expenses (art. 145/24 WIB 92) is also open to people who only receive a pension. This reduction applies to owners, possessors, leaseholders, superficies or usufructuaries of a home. From assessment year 2008, this reduction amounts to a maximum of EUR 2,600 (indexed amount). The reduction is 40% of the actual expenditure incurred for the installation of double glazing (or for the installation/maintenance of a boiler), subject to the above-mentioned maximum limit.

The reduction for housing renovation in the context of the urban policy (art. 145/25 WIB 92) can also be enjoyed for people who only receive a pension.