Only entirely redeveloped buildings
The facility is recognized exclusively for thePurchase of residential real estate unitsand as long as the deed is carried out within a maximum of 18 months from the end of the works. The redevelopment interventions must have been made on thewhole building.
Among the construction works that constitute a prerequisite to be able to request the bonus we find those of restoration, conservative restoration and renovation. It is essentially a concession that rewards, recognizing the tax discount, those who buy new apartments that have been built, however, without land consumption.
The facility is recognized Also to the assignees of assignment of properties in cooperative.
Deduction also allowed on Acconti
The facility is recognized on one share equal to 25% of the purchase pricewith the maximum limit of 96,000 eurosto be deducted from the IRPF in ten equal annual installments. It is also recognized for the sums paid as a deposit before the deed, in the face of the registered compromise.
So you can start deducting expenditure starting from the year in which the first deposit was made, even if the deed is made on the following year. Obviously if the sale is not successful The deduction is lost.
Deduction also for the appurtenances
As mentioned, the bonus is due only for thePurchase of properties for residential use. However, it is possible to have the facility also on the cost of the appurtenances if these are bought together with the home and the constraint in the deed is. The purchase cost on which to calculate the deduction, however, It also includes VAT Since it is a burden due by the buyer in addition to the sale price.
The deduction is however cumulable with the facilities for the purchase of the first home. So also for those who use the renovated house shopping bonus are entitled toVAT application to 4% when you have the requirements to take advantage of the reduced rate provided for the main home.
Here is an example of the deductible amounts
We consider a price purchase of 200,000 euros including VAT.
The Failway cost of renovation (25% of 200,000 euros) is of 50,000 euros.
There deduction due to the buyer is equal to 50% of 50,000 euros if first home (25,000 euros), or 36% If second home (18,000 euros).
The rules in case of co -ownership
The tax benefit It is up to each owner based on its purchase fee. So if they are buying Two spouseseveryone may have 50% of the deduction within the maximum roof. In the event that two subjects acquire, one bare ownership and the other the usufruct of the renovated property, the deduction must be proportionate to the respective values of the bare property and the usufruct.
Be careful, however, in the event of a purchase in co -ownership of property renovated by two spouses, if the wife is dependent and therefore does not have the possibility of having the deduction cannot have in full her husband. This type of facilitation, in fact, is recognized to pro-quota buyersor Based on the share of possession. Since the husband has purchased only 50%, he cannot have the deduction 100% even if his wife is charged.
In the same way if the husband paid half of the expense but the property is made out only to his wife, However, it is not possible to divide the 50% deduction. The facility, in fact, as we have seen, is not compared to the renovation expenditure but to the price paid by the buyer, and it is up to those who are the owner of the deed. In this case, there is no difference who paid the expenses.
Furniture bonuses in this case too
On the other hand, those who buy a property renovated by the company is also due Mobile bonusthat is, the deduction for the purchase of furniture and large appliances intended to furnish the renovated property, recognized from here at the end of the year on a maximum of 5,000 euros of expenditure.
Since the rule provides that to obtain the bonus it is necessary that the date of the start of the renovation works precedes the one in which the furniture is purchased, in the case of purchase of the property from companies, as clarified by the Revenue Agency, for Start date must intend to that of purchase or assignment.
