Home renovation: who can qualify for the deduction to 50% (2/4)

From 26 June 2012 until 30 June 2013 the roof was raised to € 96,000 and the percentage of the deduction is equal to 50%

First of all, in order to claim the deduction must be of the subjects who pay the 'tax. From this tax will be deducted the amount of subsidy. If the income tax payable is less than the fee to be deducted can not get a refund in the following year. So who pay little tax may have little convenience to access facilitation.

The owner is not the only person who can access the deduction. So too can other parties having rights on the property to pay their expenses renovations and occupy the property

Here is a list of non-owners that may require deduction:

- Who is rented or loaned free of charge

- Members of a cooperative

- Family cohabiting

- People who bought bare property

- Individual entrepreneurs

- Future buyer who made the compromise but still not the deed


For example, can take the deduction even a family member partner of the owner of the dwelling as long as both the subject and make payments by bank and him are headed invoices or receipts. Family is considered to be the spouse, relatives within the third degree and relatives up to the second degree. Immigration Agency specifies that the family can take the deduction even if the partner permission to work (CIL, DIA, SCIA) were made on behalf of the owner.

Work on their own or in economics

Many people are wondering if you can access the deduction for work carried out with the "do it yourself". L 'Revenue Agency allows this possibility but may be deducted only the purchase of materials used in the renovation.

But beware, even interventions in the economy, in some cases must be authorized by a communication to the council or with the delivery of the SCIA. (They are exempt from the communication routine maintenance).

Work to compromise

Many real estate buyers intend to begin work on the task compromise (preliminary sales). The legislation allows access to the deduction in this case except that the compromise is recorded and the new owner performs the work on your own.




Translated via software



Italian version of ReteIngegneri.it

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