Construction: list of renovations to facilitation which belong

The work for which it is entitled to the tax benefits are those listed in Article 3 of the Consolidated laws and regulations on construction, approved by Presidential Decree 6 June 2001, n. 380 (previously identified by art. 31, letters a), b), c) and d) of the Law of 5 August 1978 n. 457)

In particular, the income tax deduction of expenditure incurred to perform extraordinary maintenance, the works of restoration and preservation and building renovations for individual apartments and the buildings Monthly

The routine maintenance are allowed to facilitating personal income tax only if they relate to certain common parts of residential buildings. Among the expenses for which it is responsible for the deduction, in addition to those for the execution of the works, are included:

- The costs of design and other professional services related thereto;

- Expenses for professional services may be called the type of surgery;

- The costs of putting in good standing of the buildings in accordance with law 46/90 (electrical equipment) and standards UNICIG for CNG (Law 1083/71);

- Costs for the purchase of materials;

- The compensation paid for the compliance report of the work to the laws in force;

- The costs of carrying out surveys and inspections;

- The value added tax, stamp duty and fees paid for licenses, permits and complaints for commencement of work;

- The infrastructure costs;

- Any other costs directly linked to the implementation of the interventions as well as the requirements established by the regulations implementing the interventions facilitated (decree no. 41 of 18 February 1998).

They can not be considered as included among those covered by the deduction of the costs of removal and storage of furniture for the period necessary for the carrying out of building renewal.

Routine maintenance

The routine maintenance are allowed facilitation, as already explained, only when they concern the common parts. As set out in Resolution 7 / E of 12 February 2010, the common areas concerned are those listed in Article 1117, nn. 1, 2 and 3 of the Civil Code (the ground on which the building stands, foundations, main walls, roofs and flat roofs, stairs, doorways, vestibules, the passages, arcades, courtyards, all of the common parts of the building needed to use the premises for the reception and for the accommodation of doors, elevators, wells, tanks, sewers, etc.)..

The same actions, carried out on private property or on their appurtenances (garages, basements, attics), not be entitled to any relief.

Examples of routine maintenance: the works of repair, renewal and replacement of the finishes of buildings, those necessary to supplement or maintain the efficiency of the existing technological systems, replacement of flooring, windows and doors, the painting of walls, ceilings, indoor and outdoor fixtures, the renovation of interior plaster, waterproofing of roofs and terraces, painting the garage doors.

If these measures are part of a larger intervention than as the demolition of partitions, the creation of new dividing walls and moving services, the set of works is still qualify for the tax deductions.

Since the routine maintenance entitle to deduction impostasoltanto if made on the common parts of the condominium buildings, the deduction will be up to each condominium according to the share thousandth.

The maintenance

They are considered extraordinary maintenance works and the changes necessary to renew and replace structural parts of buildings, and also to implement and integrate sanitation / health and technology, more and that they will not change the volumes and surfaces of the individual units and do not involve changes to the intended use.

Restoration and conservation

Also included in this type of interventions aimed to preserve the property and to ensure functionality by means of a set of works which, while respecting the typological elements, formal and structural, allows its intended use compatible with it.

24/11/2010

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Translated via software

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Source:

Italian version of CercaGeometra.it