An important 2017 for the world of restructuring and more. In fact for those who have started or intend to start restructuring works or energy improvements today has the reasonable expectation of being able to count on another 12 months with the concessions under the same conditions envisaged in 2016.
There are many citizens who have taken advantage of these benefits, this year the practices for restructuring will be almost 1,4 million, to which will be added other 365mila practices for 65 per cent. The real novelty of the incoming measures, however, is the strengthening of condominium deductions, with the goal - this one already included in the Dpb - of keeping them still until 31 December 2021. A five-year horizon that building bonuses have never had since the end of the 90 years to date, there seems to be a change in the brick sector.
The Government, therefore, would be working on the possibility of simultaneously promoting interventions on energy saving and anti-seismic, through a fiscal detraction 2017 higher for those tax payers who decide to carry out the two interventions at the same time.
- Ecobonus 2017, reconfirmed until the 2021 the tax deduction which foresees an Irpef discount equal to 65% on expenses for energy saving interventions.
- Sismabonus 2017: new deduction that provides discount on the costs of seismic risk reduction of the first and second homes, productive activities and condominiums.
In fact, not only the numerous news on ecobonus and sismabonus, the 2017 Budget Law also contains extensions for tax deductions relating to building renovations and the purchase of furniture, appliances and equipment for which the energy label is provided. A "discount" of the 50% to be used within 31 December 2017, but paying attention to the respect of the parameters.
Among the subsidized jobs there are:
- the construction of garages or appurtenant parking spaces;
- elimination of architectural barriers;
- containment of noise pollution, building wiring;
- prevention of the risk of unlawful acts by third parties;
- energy saving interventions;
- adoption of anti-seismic measures;
- remediation of asbestos;
- expenses for urbanization charges.
Total or partial home renovations, that's why it pays off
The 50% Bonus on the renovation work performed on the individual property units and on the common parts of the condominiums will be extended until December 31 2017. The 31 December 2017 deadline is scheduled for Furniture Bonus, that is the deduction of 50% for the purchase of efficient furniture and appliances combined with a renovation.
Great importance should be placed on the interventions of energy efficiency in apartment buildings who will benefit from graduated bonuses based on the extent of the work and the results achieved. We will then start from 65%, as in the individual houses, but you can go up to 70% if the intervention affects at least the 25% of the building envelope, for example when the building is equipped with a thermal coat. The incentives may go as far as 75% in the event that the intervention leads to improvement of energy performance winter and summer. The incentives will be valid for expenses incurred from 1st January 2017 to 31st December 2021.
Before performing the renovation of your property, before carrying out energy efficiency interventions in condominiums make sure that I am covered by these benefits. Choose the construction company very carefully, make sure that your company representative can also support you for the documentation required by current legislation.
2017 restructuring bonus: beneficiaries
The 2017 Restructuring Bonus can be requested by all taxpayers subject to IRPEF payment, resident or non-resident in Italy.
The deduction of the 50% on the Irpef may be requested not only by the owner of the property but also by the holder of the rights of enjoyment and by those who will bear the costs.
The beneficiaries of the 2017 Restructuring Bonus are:
- owners or bare owners;
- holders of a real right of enjoyment (usufruct, use, housing or surface);
- tenants or payees;
- members of divided and undivided cooperatives;
- individual entrepreneurs, for properties not included among the capital goods or goods;
- subjects that produce incomes in associated form (simple companies, in general name, simple limited partnership and subject to these equivalent, family enterprises), under the same conditions provided for individual entrepreneurs.
If a preliminary sales contract has been stipulated - compromise - whoever bought the property can take advantage of the 2017 restructuring bonus if:
- it was entered into the possession of the property;
- performs renovation work at its own expense;
- the compromise was regularly registered.
The Bonus can also be requested from those who carry out work on the property on their own in relation to expenses incurred for the purchase of the material.
2017 restructuring bonuses, which are the eligible expenses
The 2017 Irpef Restructuring Bonus can be requested only for the specific interventions identified by the Revenue Agency.
Here is the list of expenses admitted to the Restructuring Bonus:
- ordinary maintenance interventions, extraordinary maintenance, restoration and conservative restoration, building renovation, carried out on all the common parts of residential buildings or on the individual residential real estate units of any cadastral category, even rural and on their appurtenances;
- interventions necessary for the reconstruction or restoration of the damaged building following calamitous events;
- interventions related to the construction of garages or parking spaces;
- work aimed at eliminating architectural barriers (lifts or hoists, installation of instruments suitable for internal and external mobility of seriously disabled people);
- interventions related to the adoption of measures aimed at preventing the risk of the performance of unlawful acts by third parties (gates, gratings, armored doors, safes, cameras connected to private security, etc.);
- interventions aimed at cabling buildings and limiting noise pollution;
- interventions carried out to achieve energy savings;
- interventions for the adoption of anti-seismic measures as works for putting into static safety;
- asbestos removal works and works to avoid domestic accidents;
- repair of home security systems (for example, replacement of the gas pipe or repair of a malfunctioning outlet);
- installation of gas detection devices;
- anti-injury glass monitoring;
- handrail installation.
2017 restructuring bonus: how to request it
In order to have access to the Irpef discount on the 50% of the sustained expense, it is necessary to pay attention to some indications and to the documentation that must be carefully kept.
To request the restructuring bonus, it is necessary to indicate in the tax return i cadastral data of the property and specifically, the documents relating to the property that the taxpayer must keep in order to submit at the request of the Revenue Agency offices are:
- stacking application;
- Ici-Imu municipal tax payment receipts;
- resolution of the assembly for the execution of the works (common parts residential buildings) and table of the distribution of the expenses;
- concessions, authorizations to carry out the work or substitutive declaration of the deed of notoriety indicating the date of commencement of the works and compatibility with the expenses admitted to the Restructuring Bonus;
- declaration of consent to the execution of the works.
Restructuring and eco-bonuses, the extension for the whole of 2017 arrives. The method to use them
To qualify for the deduction provided by the 2017 Restructuring Bonus it is necessary that payments are made with bank or postal transfer. The following details must be indicated in the transfer:
- tax code of the beneficiary of the deduction;
- tax code or VAT number of the beneficiary of the payment;
- reason for the payment: Transfer for building works that give the right to the deduction provided by the 16-bis article of the Dpr 917 / 1986;
The Restructuring Bonus may be requested even if the works have been paid with a loan. In this case, the tax payer can request the 50% Irpef discount but the finance company will have to pay by bank transfer, following all the instructions for filling in (indicating the taxpayer of the person for which the payment is made) and the tax relief holder must keep the receipt of the transfer.
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