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We know that the state has implemented a series of initiatives over the last decade to encourage the renovation of buildings and homes. All this to encourage the use of technologies and materials with a lower environmental impact. The regulations have changed, and it is not always easy to disentangle the bureaucracy. Often unaware, they are not even used tax deductions for restructuring of your property. Today we will provide you with a small guide to guide you in the matter of building tax breaks.

Who is responsible for the tax deduction for building renovation?

You decide to renovate your home. Well. But who is responsible for the deduction for renovations? Can
take advantage of the deduction on the costs of building renovation all those who pay Irpef. This is a
Irpef / Ires reduction of expenses incurred up to 31 December 2017.

The benefit is:

  • To the owners of the buildings (and the spouse, the member of the civil union, the relatives by the third degree and the like by the second degree).
  • Holders of real / personal rights to enjoy real estate (bare owners, usufruct holders, tenants, individual entrepreneurs, etc.).

Tax deductions for restructuring: where are they applied?

For which jobs do you have tax benefits? The list has changed over time. For work on residential real estate units and residential buildings the subdivision is complex but we can schematize it in: extraordinary maintenance interventions, ordinary or restoration.

Ordinary maintenance means: facilitation interventions that concern only the common parts. The deduction is up to each condominium based on the thousandth quota. Eg the ground on which the building stands, the foundations, the master walls, the roofs.

For extraordinary maintenance: they concern all the works and the modifications necessary to renew and replace also structural parts of the buildings and to realize and integrate the hygienic / sanitary and technological services. Warning! The interventions must not modify the overall volume of the buildings and change the intended use. A bathroom must remain a bathroom so to speak.

Examples of extraordinary maintenance?

  • installation of lifts and safety stairs
  • the improvement of the toilets
  • replacement of external fixtures (always in line with the condominium)

Examples of restoration and conservative restoration interventions:

To make our historical and artistic heritage more liveable, the State has sanctioned a quota of funds for interventions aimed at eliminating and preventing deterioration of both internal and external buildings. You can request tax breaks if you want to adjust the heights of the floors (in compliance with the existing volumes), if you need a window for greater ventilation of the premises.

Other cases where you can take advantage of thetax advantage from 50% to 65%:

  • Buildings that have parts in a state of emergency that need theelimination of architectural barriers for the common good.
  • Interventions aimed at cabling buildings and reducing noise pollution.
  • Interventions made to achieve energy saving, with particular regard to the installation of systems based on the use of renewable energy sources. Eg the installation of a photovoltaic system for the production of condominium electricity.
  • Interventions for adoption are favored of anti-seismic measures. The legislation requires particular attention if they concern houses located in historic centers. The works must be carried out on the basis of unitary projects, not on individual units.

electrician building renovation

Tax concessions also compete securing of your home: from simple repair
of obsolete systems for the installation of anti-accident glass and handrails for the elderly.

Do you know that we at Case Restructuring take care of the necessary administrative procedures to request the 65% tax incentive?

If you find them complicated and you need a document drawn up by a qualified technician, contact our team of professionals e write.


  • For the complete tax relief legislation (updated to June 2017): forms and pdf of the revenue agency click here.

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