Construction of a covered parking space: when the Irpef deduction is due

Appurtenant parking space: when the new construction is eligible and at what rate

The general rule recalled by the Agency is that the interventions that can be facilitated for the purposes of building recovery concern existing buildings and not new buildings. The exception is the construction of garages or appurtenant parking spaces, for which the deduction (50% for interventions carried out on the main residence by the owner or the holder of a real right of enjoyment, or 36% for interventions carried out on second homes or by those who are not the owner) can also be applied in the case of new construction, if the required requirements are met.

In fact, to obtain the benefit it is not enough to demonstrate that the shed, hut or other structure is actually used as a shelter for the car: it is necessary that the asset is also recognizable on a legal, building and cadastral level as a parking space or garage appurtenant to a residential real estate unit.

In particular, the Agency recalls the need for the concession or building license to expressly state the constraint of relevance to the home and for the cadastral classification to be in category C/6, attributable instead to stables, stables, garages and, indeed, garages.

Because the bonus is not due in the case examined

In the case submitted to the Agency, the deduction was excluded for two main reasons. The first concerns the building permit: the license did not contain an indication of the pertinence of the structure to the home. The second concerns the cadastral classification: the wooden hut was registered as C/2, category relating to warehouses and storage rooms, and not as C/6, category also referring to garages and sheds.

The conclusion is operational: to access the deduction on the construction of a relevant parking space, it is necessary to ensure consistency between the declared use, building title and registration from the beginning. A structure actually used as a car park, but without the pertinent restriction indicated in the building permit and not registered as a garage, is not included among the expenses eligible for relief at 50 or 36%.