Which Bonus for: security | Building technician

Security and deduction

The possibility of having the safety bonus is provided for by letter f) of paragraph 1 of art. 16-bis of the TUIRwhich regulates the 50% deduction for work on properties for residential use. The letter in question therefore allows for the relief “interventions aimed at prevention of the risk of committing illicit acts by third parties”, in this case even without building works. An illustrative list of this type of interventions is contained in circular of the Revenue Agency 13/2001.

It's about the installations and/or replacements Of:

• gates, fences, railings;
• armored or reinforced doors;
• security locks;
• opening and burglary detectors on windows and doors;
• metal shutters and roller shutters with locks;
• wall safes;
• alarm systems;
• video surveillance systems;
• shatterproof glass.

The deduction for all these types of intervention, therefore, is provided as a separate category without the need for other interventions to be carried out on the property.

Security Bonus: mandatory compliance for alarm systems

Obviously to get the Security Bonus Payment by bank transfer is always necessary with the relevant legal reference.

As far as alarm systems are concerned, it is always the case compliance and certificate of conformity are mandatory given that these are systems that connect to the electrical one.

This implies that it is not possible to have the discount for the purchase only as DIY installation is not possible, unlike what happens, for example, with window railings which can easily be replaced independently.

VEPA deductible if they increase safety

Safety interventions also includeinstallation of VEPAs that is, of removable panoramic windows. Technically, totally transparent glass structures which have technical-constructive characteristics and aesthetic profile such as to minimize the visual impact and apparent bulk and do not modify the pre-existing architectural lines belong to this category.

From 2022 the installation of VEPAs is permitted as part of thefree construction provided that the glass elements are installed permanently closed spaces are not created resulting in a change in volumes and surfaces that can generate new volumes or lead to a change in the intended use, even from an accessory surface to a useful surface. In short, these must be structures that serve to create “temporary” closures to all effects.

As for the facilitation, in reference to a specific question posed to a regional directorate, the Agency with the response 906-209/2022specified that “panoramic windows can fully fall within the interventions aimed at preventing the risk of the commission of illicit acts by third parties indicated in the art. 16-bis, paragraph 1, letter. f) of the TUIR”. For this reason, the answer to the question refers to circular 13/2001 which also lists among the safety works theinstallation of shatterproof glass.

Therefore you can benefit from the deduction “if the VEPAs are made up of shatterproof glass, as they are aimed at preventing the risk of illicit acts being committed by third parties”. For the purposes of the Bonus, the certification of the characteristics of the glass by the supplier/installer.

Security Bonus without Furniture Bonus

As an alternative to the Safety Bonus, when building works are also necessary for the installation, such as in the case of fences and doors, it is possible to include the interventions in the Extraordinary maintenance.

A relevant question because if you only enjoy the Security Bonus, it is also not possible to take advantage of the Furniture Bonus. As clarified by the Revenue Agency with the circular 10/2014In fact, this type of intervention is not included among those which also give the right to the deduction for the purchase of furniture and large appliances.

Summary

Below is a summary table for each type of intervention.