2018 restructuring bonus: for which works it is up to

Many of the IAM Design products enjoy the bonuses related to the 2018 renovations. According to the provisions of the Inland Revenue Guide, the bonus is due to:

  • Ordinary, extraordinary maintenance, restoration, conservative rehabilitation and building renovation work carried out on common parts of residential buildings, that is, on condominiums (interventions indicated in letters a), b), c) and d) of article 3 of Presidential Decree 380/2001);
  • Extraordinary maintenance interventions, restoration and conservative rehabilitation, building renovation carried out on individual residential property units of any cadastral category, including rural and appurtenances (interventions listed in letters b), c) and d) of article 3 of Presidential Decree 380/2001).

Some examples of routine maintenance works, for which the restructuring bonus is recognized, are as follows:

- Replacement of external frames and doors or shutters with shutters and with modification of material or type of frame
- Renovation of stairs and ramps
- Fencing of the private area
- Construction of internal stairs
- Renovation of parapets for stairs or balconies
- Replacement of parapets for balconies

For more details, you can consult the Revenue Italian Agency's guide by clicking here.