L’article 16-bis, TUIRdiscipline one deduction from gross personal tax for the expenses incurred, among other things, for the implementation of the interventions referred to in letters b), c), and d) of article 3, Presidential Decree 380/2001carried out on individual residential real estate units of any cadastral category, including rural ones, and their appurtenances. Specifically, these are the interventions of extraordinary maintenance, restoration and conservative rehabilitationas well as building renovation.
In the case of interventions carried out on common parts of residential buildingsFurthermore, the deduction is also available for expenses incurred for ordinary maintenance interventions, referred to in the letter. a), of the aforementioned article 3, Presidential Decree 380/2001.
Although over time, with numerous standard documents, the Revenue Agency has provided clarifications on the scope of application of the aforementioned tax provisions, it is not easyin some cases, distinguish the two types of interventions (with the consequent repercussions in terms of deductibility).
In general, for interventions of ordinary maintenance must be understood as those which concern repair, renovation and replacement works of building finishes and those necessary to integrate or maintain technological systems in efficiency existing.
These interventions concern the works of renewal or replacement of existing elementsfinishing of buildings, as well as all the interventions necessary to keep the technological systems efficient, with materials and finishes similar to existing ones (circular no. 58/E/1998).
By way of example only:
- there complete or partial replacement of floors and the related finishing and conservation works;
- there repair of systems for ancillary services (hydraulic system);
- there complete or partial replacement of coverings and painting of external elevations without modifications to pre-existing objects, ornaments, materials and colours;
- The interior plastering and painting.
The interventions of Extraordinary maintenanceinstead, concern the works and modifications necessary to renew and replace structural parts of the buildingsas well as to create and integrate sanitation and technological services, provided that do not alter the overall volume of the buildings And do not involve changes to the intended use. Extraordinary maintenance interventions also include those consisting of splitting or merging of real estate units.
Following the changes made by thearticle 10, paragraph 1, letter. b), n. 1), DL 76/2020starting from last 17.7.2020, for interventions Extraordinary maintenance they must be understood works and modifications necessary to renew and replace structural parts of the buildingsas well as to create and integrate sanitation and technological services, provided that do not alter the overall volume of the buildings And “do not lead to urbanistically significant changes in the intended uses implying an increase in the urban planning burden. Extraordinary maintenance interventions also include those consisting of splitting or merging of real estate units with the execution of works even if they involve the variation of the surfaces of the individual real estate units as well as of the urban planning load provided that the overall volume of the buildings is not modified and the original intended use is maintained. The scope of extraordinary maintenance interventions also includes changes to the elevations of legitimately constructed buildings necessary to maintain or acquire the usability of the building or for access to it, which do not jeopardize the architectural decoration of the building, provided that the The intervention complies with current urban planning and building regulations and does not concern properties subject to protection pursuant to the Cultural Heritage and Landscape Code referred to in Legislative Decree 22 January 2004, n. 42”.
There Extraordinary maintenance refers, therefore, to interventions, also of an innovative natureof a construction and plant engineering nature aimed at maintaining efficiency and adapting the building and the individual real estate units to current use, without altering the pre-existing planimetric and typological situation and with respect for the surface, volume and intended use.
By way of example, they are included in Extraordinary maintenance the following interventions:
- replacement of external fixtures and doors or shutters with shutters, with modification of material or type of frame;
- construction and adaptation of ancillary works and appurtenant that do not lead to an increase in volumes or useful surfaces, as well as the creation of technical volumes such as thermal power plants, elevator systems, fire escapes and flues;
- creation and integration of sanitation services without alteration of the volumes and surfaces, including those relating to the construction of the sewerage network up to the public network, made with internal or external works.
In light of the above, therefore, in the most complex cases it is necessary to carry out, on an interpretative basis, an evaluation following an approach case by case taking into account the specificity and peculiarity of each intervention performed.
