Renovation bonuses, the case of internal and external painting

Ordinary and extraordinary maintenance

First of all it is necessary to remember that the home bonus, namely the deduction for renovation regulated by art. 16-bis of the Tuir, the consolidated text of income tax, provides different rules for home interventions and for those concerning the common parts of the building when it comes to a condominium.

For interventions in the individual apartments or in the case of single -family houses The deduction is recognized exclusively for the works that can be qualified at least as extraordinary maintenance. As specified by circular 57/1998, issued by the then Ministry of Finance on the occasion of the entry into force of the deduction, extraordinary maintenance is distinguished from the ordinary one for the innovation criteria.

In practice, the intervention must make news At least in the materials compared to the previous situation, while all repair or simple restoration works fall into ordinary maintenance. In particular, we read in the circular, the renovation of internal plasters and painting, even changing color or type, is an ordinary maintenance intervention as The fundamental criterion of innovation is missing.

When does the painting deducted?

Internal painting, however, is deductionand, when there is aInnovation on materialsi.e. when It is not a simple color for the walls that can also be applied alone, but when we talk about “Technique” color.

All types of innovative paint that are equipped with certification are included in this category as they contribute to the insulation of internal environments. These are CE branded products with thermal insulation properties certified by international bodies and which require specialized technical staff in order to be applied.

Completion interventions

Beyond this specific case, the internal painting is deducted even when it is not an intervention in itself but a necessary work for complete a building intervention which in turn enjoys the deduction. In practice, it must be considered that The “higher category” intervention absorbs that of “lower category”. In particular, the restoration of the restoration is deductible in the following situations:

• movement of walls,
• realization of new internal openings;
• replacement of fixtures with different materials;
• renovation of plants that pass on the walls.

New look for the house

So far the rules for the deduction of painting for the internal walls.

The speech changes, however, when it comes to Rintate a buildingeven if it is a single -family house. In this case, in fact, as long as the intervention concerns the entire facade The deduction is allowed even when it comes to simply change the color of the color. It is in fact an innovation compared to the previous situation of the building which thus assumes a completely different aspect. Beyond this intervention, then, on the model of the provisions for the internal walls, the bonus is also due when it keeps the color but the materials are changedwith particular attention, of course, to the remake using Certified materials for the purposes of insulation and energy saving.

The rules for condominiums

Deduction on a broadcast, however, for the interventions concerning the common parts of the condominium buildings. In this case, in fact, the simple ordinary maintenance allows you to take advantage of the tax discount.

All the buildings in which they are present fall into the category of condominiums More real estate units and more owners. So for example the semi -detached house is already a condominium even if the owners only in two. Based on the provisions of art. 16-bis, therefore, All works concerning the common parts are deductibleeven if they are small interventions that do not bring any innovation compared to the previous situation.

To be clear: to restore the walls of the stairs allows you to obtain the deduction Even without changing the color or type of color as the stairs are part of the common parts of the building.

Here is a reference table for the interventions concerning the individual real estate units, apartments or villas.