The TAX allowance for interventions of building improvement is disciplined by the art. 16-bis of
the Dpr 917/86 (T.U.of the income tax ).
Since the first January 2012 the allowance has been rendered permanent by the decree law
201/2011 and integrated among the ductible tax (RPEF).
In the latest years the law disciplining the matter has been many a time modified .
The latest novelties have been integrated :
by the decree-law n. 83/2012, which has raised, , for the expenses effected from the 26 June
2012 to the 30 June 2013, the meaisure of the allowance (50%,instead of that ordinary one of the
36% ) and the maximum amount of expences admitted to the profit ( € 96.000 for each immovable
Unit, instead of € 48.000 .
By the law by decree n. 63/2013, which has extended these major benefits to the expences
effected within the 31 December 2013.
By the law n. 147/2013 (law of stability 2014), which has extended to the 31 December 2014 the
possibility to benefit of the major tax allowance Irpef -(50%), always with the maximum limit
of expences of€ 96.000 for immovable unit, and fixed an allowance of the 40% for the expences
which will be effected in the 2015.
Since the first January 2016 the allowance will come back to the ordinary measure of € 36% and with
the imit of € 48.000 for each immovable unit
The law of stability 2014 has also extended:
1. The allowance of the expences effected for interventions of adoption of antiseismic
mesures on buildings which are in seismic zones at high risk, if used as a main habitation or for
productiv e assets.
For this allowance have been fixed the following measures:
65%, for the expences effected from the 4 August 2013 to the 31 December 2014
50% for the expences effected from the first January 2015 to the 31 December 2015
The maximum amount of the expences admitted in allowance can not exceed the amount
of € 96.000
2.The allowance of the 50% for the purchase of furniture and big electrical household
appliances of class not lower than the A+ ( A for the ovens ), aimed at the furnishings of
immovables object of building improvement
For these purchases are deductible the expenc es. documented and effected from the 6
June 2013 to the 31 December 2014. Apart from the sum spent for the works of Page 3
Building improvement,, the allowance is calculated on an overall amount not higher than € 10.000
and shared in 10 annual shares of equal amount.
Among the main rules and the various fulfilments modified by other recent dispositions, it is
marked , lastly:
The abolition of the obligation of dispatch of the communication of beginning works to the
Operative Centre of Pescara.
The reduction of the percentage of account on the benefits that Banks and Postal Services
have to effect .
The elimination of the o bligation to indicate the cost of the labour , in distinguished manner,
in the invoice issued by the firm which carries out the works.
The faculty recognized to the seller , if the immovable unit on which the works have been carried
out is ceded earlier that has elapsed the whole period of enjoyment of the deduction , to choose
whether to keep benefitting from the deductions not yet used or transfer ring the right to the
purchaser (physical person)
The obligation for all the taxpayers to share the deductible amount in ten annual shares ; since
the 2012 the possibility of sharing the deduction , respectively in five or three annual shares, i is
not provided any longer for the taxpayers of 75 and 80 years old
The extention of the facility to the interventions necessary to the building emprovemen t or to the
restorationof the building damaged in concequence of disastrous events, if the state of emergency has been declare
The present guide aims at supplying with the useful information for asking correctly the tax benefit,
explaining formalities and fulfilments.