Building renovation –

Interventions that fall within building renovation

Il Consolidated text in materia buildingthat is, the Presidential Decree 380 of 6 June 2001; article 3, paragraph 1, letter d) outlines the interventions of building renovationamong which are included the restore or the replacement of some constituent elements of the building, the elimination, the modification and theinsertion of new elements and systems. Also included are works consisting in the demolition and reconstruction with the same volume as the pre-existing building, except for the innovations necessary for compliance with the anti-seismic regulations as well as those aimed at restoring buildings, or parts of them, that have collapsed or demolished.

For the properties subject to restrictions pursuant to Legislative Decree 22 January 2004, n. 42, constitute building renovation interventionsthe demolition and reconstruction interventions and the restoration interventions of collapsed or demolished buildings only if the same shape of the pre-existing building is respected.
Building Renovation Law – Getty Images photo

Thanks to the normative it is possible to understand the consistency of the building works to be carried out, different from those of maintenance for the fact that they go to modify an organism making it different in part or in whole.

Extraordinary maintenance, how it differs from renovation

For interventions of extraordinary maintenance it is understood, according to the regulatory explanation of the Consolidated Law on Construction (art. 3, paragraph 1, letter b), the works and modifications useful for renew and replace even structural parts of the buildings, realize and integrate sanitary and technological services, provided that they do not alter the overall volume of the buildings and do not involve changes to the destinations of use.

The following are also included: fractionations or the mergers of real estate units with the execution of works even if they involve the variation of the surfaces of the individual units real estate units as well as the urban planning load. All this provided that the overall volume of the buildings is not modified and the original intended use is maintained.

To carry out this type of intervention, you can contact Mp Constructions Srl specialized in the sector.

Renovation expenses deduction

The movement of the partitionsthe renovation of the systems, bathrooms and finishes are included among the extraordinary maintenance works within the limit of not bringing changes to the external elevations.

It should be noted that the Renovation construction and works of extraordinary maintenance they do not have well-defined boundaries, therefore, the areas tend to overlap in some cases and it is complex for a legislator define them precisely.

In any case, it is best to rely on competent technicians who can give clarifications and they themselves act as intermediaries with the Common for the framing of doubtful cases.

The application to be submitted to the Municipality for building renovation

In cases of building renovation it is strictly necessary and obligatory submit a request to the Municipality practice signed by a qualified technician such as an architect, engineer or surveyor.

The Consolidated Law on Building, Presidential Decree 380 of 6 June 2001 and the latest provisions legislative, indicate as documents, the Building Permit or the SCIA that is, the Certified Notification of Commencement of Activity.

Municipal procedures for building renovations

The SCIA Nowadays it is used both for interventions extraordinary maintenance on the structural parts of the building both for restoration and conservative redevelopment works concerning the structural parts of the building.

Il Building Permit is for:

• new construction works;
• for urban restructuring interventions;
• for works of Renovation constructions that lead to a building that is completely or partially different from the previous one;
• for works that involve a variation of the intended use;
• for a edit of the shape of restricted properties.

Tax breaks for home renovation with 10% VAT

In case you need to perform jobs of building renovation, it is good to know that it is not necessary to pay therate ordinary VAT of 22% but rather the facilitated one 10%presenting a documentat the business executor of the works or to supplier of materials (finished goods), which certifies the type of work to be carried out as falling within the building renovationthis on properties with a prevalent private residential destination.

Building renovation incentives – photo Getty Images

The company Mp Constructions Srl will be able to indicate all the necessary documentation to be able to benefit from the tax breaks.

In case the processing are carried out by subcontracted companies, VAT cannot be reduced unless the contractor signing the contract invoices the work at 22%. business in subcontracting while the clients 10%.

Tax benefits for building renovation

Lo State has already introduced a series of incentives to encourage the recovery of the existing building heritage:

• deductions 50% renovations;
• 65% deductions for renovation (energy efficiency);
• furniture bonus;

The Tax deductions for renovation at 50% are valid only for residential properties and it is a deduction from theIRPEFpersonal income tax, equal to 50% of the expenses incurred, to be calculated on a expense maximum of 96,000 euros.
Building Tax Deduction – Getty Images

Work carried out on common areas is also deductible condominiums and not only on homes private, on appurtenances such as cellars, attics, garages, courtyards and other spaces.

In case the Renovation also provides for an expansion, the deduction is only applicable to the expenses relating to the existing part since the extension is configured as a new construction. The deduction is divided into ten annual installments of the same amount.

Where they are performed interventions aimed at energy saving, the restructuring tax deduction is equal to 65% of the expenses incurred and is valid for properties of any size. category cadastral, it is a deduction from the IRPEF or from theIREScorporate income tax.

Incentives for energy saving interventions – photo Getty Images

The Renovation deduction exists when a real reduction is observed energy requirement building overall:

• for heating;
• for interventions of improvement of the insulating power of the casing;
• for roof or wall insulation;
• for the replacement of external doors and windows;
• for installation of shields solar;
• for installation of solar thermal panels;
• for the replacement of winter air conditioning systems, condensing boilers, heat pumps, plants low enthalpy geothermal, heat generators powered by combustible biomass.

Building renovation work – Getty Images photo

Even for this kind of tax recovery renovation, the maximum expense on which to calculate the deduction depends on the type of intervention carried out, it is divided into ten rate annual payments of the same amount.

Building renovation, furniture bonus and thermal account

Other 50% deduction it’s the furniture bonustherefore relating to the purchase of furniture and large household appliances of a class not lower than class A for the ovens, to the E class for washing machines, washer-dryers and dishwashers, class F for refrigerators and freezers, intended to furnish a property subject to Renovation.

Furniture bonus and tax deductions for renovation – photo getty Images

Yes they can deduct so beds, wardrobes, tables and chairs, mattresses, light points, bookcases, desks, even the home appliances such as refrigerators, freezers, washing machines, dryers, dishwashers, cooking appliances, electric stoves, microwave ovens, electric fans, air conditioners.

Building renovation and Conto Termico 2.0 – photo Getty Images

The deduction is given with a percentage of 50 compared to the expenses documented and up to a total amount of 5.000€ until the December 31, 2024it is divided into ten rate annual payments of the same amount.

End of Article

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The operating mode is to consider each case individually, evaluating the specific housing needs of the user from time to time.

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The company has valid suppliers where you can choose and order materials from the best brands, in good value for money.

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