On 22 April 2018 the free construction glossary came into force. This is the tool that lists the maintenance interventions on the apartments, including on the outside of the building and in the garden, which can be carried out without the need to submit any type of communication to the Municipality. Many of these jobs benefit from tax bonuses. Let's see which ones.
Change of windows and fixtures – The change of windows and fixtures, external and internal, is one of the interventions in free construction that do not require communications to the Municipality. In this case, it is possible to take advantage of the 50% deduction for renovation, with expenses of up to 96,000 euros, or the 65% deduction, with expenses of up to 60,000 euros, but using windows that must achieve certain thermal insulation performances.
Installation, repair, replacement of railings or security grates – The installation, repair or replacement of safety railings or grates from 22 April falls under free construction. The Irpef deduction is 50%, with spending up to 96,000 euros, both in single villas and in condominiums.
Air-to-air heat pumps – The installation of air-to-air heat pumps is permitted without communications or authorization provided that it has a thermal power below 12 kW. In this case, it is possible to benefit from the bonus for energy efficiency and the Thermal Account, the calculation of the bonus occurs in a variable manner based on a series of efficiency parameters and it is possible to recover up to 65% of the expenses. If the incentive does not exceed 5,000 euros, it is paid directly to the current account in a single payment.
Installation of elevators – The installation, repair or bringing up to standard of lifts inside buildings, provided that no work is done on the load-bearing structures, are part of the free construction interventions that do not require communications to the Municipality. As an intervention aimed at breaking down architectural barriers, 50% of the costs will be recovered in 10 annual instalments. The installation of the stairlift also falls into this category.
Condominium repainting – Among the 58 works classified as free construction there is also the renovation and painting of the external facades including related works. For condominiums this type of work is deductible from Irpef at 50% and the spending ceiling of 96,000 euros must be related to the single real estate unit.
Garden work – In the gardens, as foreseen, gazebos and pergolas of limited dimensions and not permanently fixed to the ground, tool sheds, accessory structures of limited dimensions and not permanently fixed to the ground, vertical dividing elements not made of masonry, fountains, planters and benches can be installed without permission. However, there are still no detailed instructions from the Revenue to understand which of these interventions can benefit from the new green bonus, which consists of the 36% deduction of the expenses incurred from 1 January 2018 to rearrange gardens, balconies, roofs and terraces at 36%, to be recovered in ten years, within the spending limit of 5,000 euros per real estate unit.
Grimaldi Padua
Padua - 35137 - Via G. Matteotti, 27
e-mail: padovacentro@grimaldifranchising.it
Tel. +39 49 663 033 - VAT number 05301660287
Grimaldi Cadoneghe
Cadoneghe (PD) - 35010 - Via G. Franco, 2/A
e-mail: cadoneghe@grimaldifranchising.it
tel. +39 049 88 736 56 - VAT number 05322440289