Restructuring Bonus

Changing the doors changes your house! And it saves you 50 # 37.

With the maneuver of January 2022, the tax deductions for restructuring interventions were extended until 31 December 2022. For those wishing to renovate their property, until 31 December 2022  potrà benefit from the personal income tax deduction at 50 # 37 (up to a maximum of 96 thousand euros), recoverable with the tax return in 10 years.

The works admitted in the deduction are the interventions of:

• Extraordinary maintenance ;
• Conservative restoration ;
• Works aimed at preventing the risk of third parties carrying out illegal acts .

The replacement of interior doors può take advantage of the   restructuring bonus if connected to major interventions that fall at least in extraordinary maintenance.

HOW DO I GET THE RENOVATION BONUS?

To obtain the deductions of 50 # 37 of the restructuring expense, it is necessary to pay for the works with the speaking bank transfer .

Payments for the works must therefore be made by bank or postal transfer, with the reason for the payment with reference to the legislation (article 16-bis of Presidential Decree 917/1986), the beneficiary's tax code, tax code or taxpayer's VAT number.

The deduction 50 # 37 on the 26- # 39; IRPEF può be requested not only by the owner of the property but also by the owner of the rights of use and by those who will bear the costs.

HOW DO YOU CALCULATE THE IRPEF DEDUCTION OF 50 # 37 FOR RENOVATIONS?

Calculate the personal income tax deductions of 50 # 37 for renovations is very simple.

Let's take an example:

If the amount to spread in 10 years &isgrave; of 25,000€ then 25,000: 10 = 2,500€ (annual deduction amount).

As mentioned, the deduction measure will be 26-agrave; equal to 50 # 37 of the cost incurred in the 26- # 39; year subject of the tax return.

So: 2,500 x 50 # 37 = 1,250€

DISCOUNT IN INVOICE, WHAT DOES IT MEAN?

As we have said, the Restructuring Bonus &is serious; the tax deduction that allows you to take advantage of a 50 # 37 reimbursement of the costs incurred for certain types of interventions.

Instead of the deduction for the replacement of the   interior doors , you can choose to get a discount   in the invoice of the same amount  applied directly by the supplier who carries out the work equal to the maximum amount.

For example, if you do a renovation that costs 10,000&euros; which entitles you to a deduction of 50 # 37, you will pay only 5,000&euros; to the supplier.

DOCUMENTATIONS TO ACCESS DEDUCTIONS

In order to take advantage of the IRPEF discount at 50 # 37 of the expense incurred is It is necessary to pay attention to some indications and to the documents that must be kept.

To request the tax deduction it is necessary to indicate in the tax return the cadastral data of the property.

The documents relating to the property that must be kept and presented to the Revenue Agency are:

• Stacking application;
• Receipts of payment of the municipal tax ICI-IMU;
• Resolution of the assembly for the execution of the works;
• Declaration of consent to the execution of the works;
• Concessions, authorizations to carry out the works or substitutive declaration.

ECOBONUS 110. WHAT IS IT?

Among the tax concessions which can be included; take advantage of the so-called ECOBONUS 110 , a measure introduced with the Relaunch Decree which consists of a deduction equal to 110 # 37 of the expenses incurred between 1 July 2021 and 30 June 2022.

To understand if you canò take advantage of this deduction, is It is necessary to understand the distinction between leading or main interventions and driven or additional interventions.

In the first case l Ecobonus is può always request and concern:

• Thermal insulation interventions of building envelopes:
• Replacement of winter air conditioning systems on single-family buildings or multi-family buildings and on common parts of buildings with centralized systems.

WHEN CAN I USE ECOBONUS 110 FOR DOORS?

For towed interventions, the facility is granted only if they are concomitant with at least one of the main ones:

• Works aimed at energy efficiency that ensure an improvement of at least two energy classes ;
• Interventions aimed at eliminating architectural barriers ;
• Installation of photovoltaic solar systems and storage systems .

Once this general picture has been outlined, it means that the Superbonus cannotò be used for interior doors but can be used; instead be applied for armored doors .

Like is easy to understand, the installation of this window is to be considered as a driven intervention and therefore must take place jointly with a main or leading one. The armored door può allow to obtain the improvement of at least two energy classes provided that the thermal transmittance indices indicated in the Requirements Decree are respected and that the window delimits the heated envelope of the building.