News - Page 5 of 57 - Alberta Construction Magazine

First home concessions for Italians abroad: clarifications and requirements by ADE Italians residing abroad for work can take advantage of the “first home” facilities by purchasing a property in a municipality of birth, residence or previous work, without constraint on the last residence.

March 19, 2025

Can Italians residing abroad for work reasons access the tax breaks for the purchase of the “first home” in Italy? This is a question of

Can time save a building abuse in “total discrepancy”? The decision of the TAR The ruling of the Lazio TAR confirms that the translation of a building without authorization constitutes a serious building abuse, with a demolition obligation, especially in bound areas. The Save Casa Decree does not apply.

March 17, 2025

Abusive constructions represent one of the most complex problems in urban law. The current regulations provide for severe penalties for those who make buildings without

Mandatory demolition for illegal works: the Tar reiterates the limits of taxation, the Lombardy Tar confirmed the demolition of an abusive work, denying the taxation. The sentence reiterates the importance of compliance with urban planning regulations, especially in binding areas.

March 14, 2025

In the construction scene and urban planning regulations, the judgments of the administrative courts play a crucial role in defining the limits within which it

IMU exemption: the Cassation changes the rules for spouses with different residences the Cassation confirms the IMU exemption for the main home even if the spouses have separate residences. This decision clarifies the application of the tax and protects taxpayers from restrictive interpretations of the Municipalities.

March 13, 2025

The IMU is a municipal tax that weighs on the properties, but provides for exemptions, in particular for the main home. However, over the years,

Incomplete building works: demolition or amnesty? The decision of the Council of State The sentence of the Council of State establishes that incomplete building works without functional autonomy must be demolished, while the municipalities can only acquire areas if justified by proportioned reasons.

March 13, 2025

The Council of State has recently dealt with the theme of the building works made with a permit to build lapsed. The story concerns a

Bonus renovation 2025: tax deduction for the replacement of shower cubicle and shower tray? The replacement of the shower cubicle is deductible in 2025 only if it is part of an extraordinary maintenance intervention, such as the remaking of the hydraulic system, with deduction of up to 50%.

March 12, 2025

The replacement of the shower cubicle and the shower tray is among the expenses deductible in 2025? What are the conditions for obtaining the tax

First home concessions: attention to the maximum term for completion works, the Cassation clarified that the deadline for tax assessment on the first home concessions starts from the expiry of the 36 months for the completion of the property, not from 18 months for the transfer.

March 11, 2025

Buying a house by taking advantage of the tax breaks provided for the “first home” can represent a great economic advantage. However, these concessions are

Lease in dry coupon: what happens if you record it late? The late registration of a lease involves penalties of up to 120% of the tax due. It is possible to reduce them with the industrious repentance, regularizing the position with lower penalties and interests.

March 10, 2025

Registration of a lease For residential use it is an obligation required by law, and failure to comply with the timing can lead to penalties.

Building Sanatoria: the TAR blocks the Municipality and imposes the application of the “Save Casa” a recent sentence the TAR has canceled the refusal of a building amnesty, establishing that the Municipality had to apply the “Save Home” decree. The provision reiterates the obligation for administrations to consider the most favorable surviving rules in the ongoing procedures.

March 10, 2025

The recent sentence of the Regional Administrative Court of Campania, Salerno section, has rekindled the debate on building amnesties and their relationship with the new

ECB cuts the rates at 2.5%: is it still worth choosing the variable rate mortgage? The ECB cut the rates to 2.5%, but further reductions are uncertain. Variable mortgages fall slightly, but their convenience is in doubt compared to the fixed, given the possible rise in rates.

March 7, 2025

The European Central Bank has decided to reduce the interest rates of a quarter point, bringing them to 2.5%. This move will have consequences both

Blueprints for tomorrow: building the future together