The Revenue Agency clarified the use of a restructuring bonus when you are a borrower of a property for residential use. Let’s see what he said about the timing of owner approval.
Through the electronic magazine, therevenue agency Clarify the reader’s question about Renewal Bonus50 percent tax deduction on building renovations.
Specifically, select the taxpayer to be Borrower For a residential property that wants to renew it on the basis of the interventions included in the concession and the question before the financial management relates to consent for the owner, That is, if it should result from a written deed dated before the start of the business.
Restructuring bonus: what it consists of
The restructuring bonus consists of one 50 percent tax deduction to Maximum spend 96000 EUR For work done in your home.
fall inside 50% off the bill the following interventions:
- From Maintenance work Normalextraordinary maintenance, conservative restoration and rehabilitation, renovation of buildings;
- necessary for Reconstruction Oral Recovery property damaged as a result of disasters;
- perceiving garages or Places Sentences;
- Aiming at – Aiming atRemoving architectural barriers;
- relating to the adoption of measures aimed at to prevent Fulfillment risk illegal acts by third parties, such as gates, gratings, armored doors, etc..);
- Aiming at – Aiming at cables buildings and noise pollution containment;
- to achieve savings Energetic;
- to adopt anti-seismic measures;
- From Cooling and soothing of asbestos and works to avoid household accidents;
- Repair From home security systems:
- installation gas detector;
- to monitor Accident-resistant glass;
- Installations Handrail;
- to replace door internal.
When owner consent is required
Not only the property owner can benefit from the renewal bonus, but also the tenant, borrower or any other person who owns the property on the basis of a suitable address and only with the consent of the owner.
As also explained by FiscoOggi.it, written consent can arrive Even after starting worki, “provided that it has been formalized by the date of filing the tax return on which the deduction is requested.”
Moreover, in order to take advantage of the benefit, it is necessary to haveA deed proving possession of the property (In our example, the loan) It is recorded at the time of commencement of renewal work or payment of deductible expenses, if earlier.
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