1 - the deduction of expenses incurred in adopting measures to guard against an earthquake on buildings that are located in high seismic hazard zones, when engaged as a principal residence or manufacturing activities.
For this deduction, the following measures have been established:
• 65% for expenditure incurred from 4 August 2013 to 31 December 2014
• 50% for expenditure incurred from 1 January 2015 to 31 December 2015
The maximum amount of expenditure eligible for deduction can not exceed the amount of 96,000 Euros.
2 - the 50% deduction for the purchase of furniture and large appliances class not inferior to A + (A Furnace), aimed furnishing of properties subject to restructuring.
For these purchases are deductible and documented expenses incurred from 6 June 2013 to 31 December 2014. Regardless of the amount spent on the renovations, the deduction is calculated on a total amount not exceeding € 10,000 and divided into 10 annual installments of the same amount.
3 - Tax deduction on renovation
E 'can deduct IRPEF (the income tax) a part of the expenses incurred to renovate the homes and common areas of residential buildings located in the State.
Following the provisions introduced by Decree-Law no. 83/2012, by Decree-Law no. 63/2013 and Law No. 147/2013, taxpayers can take advantage of the following deductions:
50% of costs incurred (credit transfers) from 26 June 2012 to 31 December 2014, with a maximum limit of € 96,000 for each housing unit
40% of the costs that will be incurred in the year 2015, always with the maximum limit of 96,000 Euros per building unit
36%, with a limit of € 48,000 per housing unit, the amounts that will be spent from January 1, 2016.
The reduction may be required for expenses incurred in the year, according to the cash basis, and should be divided between all the partners who supported the spending and who are entitled to deduct.
If operations undertaken each year consist of the continuation of work begun in previous years, to determine the maximum limit of deductible expenses you have to take into account the costs incurred in the same years: you will be entitled to the facilitation only if the expenditure for which they has already taken advantage of the relative deduction did not exceed the overall limit.
When renovations are made on residential property used promiscuously to the exercise of a commercial activity, art or profession, the deduction is reduced in the amount of 50%.
For interventions on common parts of the building, the benefit competes from the year of execution of the transfer by the administration of the condominium.
In this case, the deduction is the individual blocks in the quota limit on his part, provided that the latter has actually been paid to the condominium by the deadline of submission of the tax return.
Each taxpayer is entitled to deduct an annual fee payable in Irpef limits due for the year in question. There shall be no reimbursement of sums in excess of the tax.
For more details we point the link to the agency's driving revenue on tax benefits, please send a contactt for more dettagli.https: //www.google.it/search? Sourceid = chrome-psyapi2 & ion = 1 & espv = 2 & ie = UTF 8 & q =% facilitations 20fiscali% 20ristrutturazione & q =% GEVOLAZIONI 20FISCALI