BONUS RENOVATION 2019: when it is up; list of admitted jobs and those entitled to it; actions and documentation to access it.

The 2019 renovation bonus is due only in the case of restoration and conservative rehabilitation and building renovation,

regardless of the value of the work performed.

Here is the list of jobs that fall under the expense deduction:

⁃ extraordinary maintenance, restoration and conservative rehabilitation and building renovation on the unit or on several residential, rural, rural units, appurtenances;

⁃ ordinary and extraordinary maintenance, restoration and conservative rehabilitation, building renovation carried out on the common parts of residential buildings;

⁃ reconstruction or restoration of the damaged building;

⁃ construction of garages or appurtenant parking spaces, including common ownership;

⁃ elimination of architectural barriers through the installation of lifts and elevators;

⁃ implementation of tools to promote the internal and external mobility of serious disabled people in accordance with Article 3, paragraph 3 of Law 104/1992, through the use of robotics and advanced technologies.

⁃ reclamation from asbestos and execution of works aimed at avoiding domestic accidents such as the replacement of the gas pipe or the repair of a malfunctioning outlet, the installation of inert gas detection devices, the assembly of glass anti-injury, the installation of the handrail.

⁃ expenses incurred on the property for the prevention of illegal acts such as theft, assaults, etc.

⁃ cabling of buildings, reduction of noise pollution, energy savings, measures of static and seismic safety of buildings.

The following expenses related to the intervention are also deductible to 50%:

⁃ design expenses and other related professional services;

⁃ professional services required based on the type of intervention;

⁃ expenses for the implementation of electrical and methane installations;

⁃ expenses for the purchase of materials;

⁃ compensation paid for the compliance report of the works

⁃ appraisals and inspections

⁃ VAT, revenue stamp and fees paid to obtain concessions, authorizations and commencement of works commencement;

⁃           infrastructure costs;

⁃ other possible costs strictly connected to the works.

We also remember that in the case of common parts, the Irpef deduction belongs to each condominium on the basis of the millesimal quota.

2019 restructuring bonus: let's see who has the right now.

They have the right to use the restructuring bonus:

⁃ owner or naked owner;

⁃ holder of usufruct, use, housing or surface;

⁃ tenant or borrower;

⁃ members of divided and undivided cooperatives;

⁃ members of simple companies;

⁃ individual entrepreneurs, only for buildings that do not fall under the instrumental or merchandise.

⁃ the cohabiting family member for whom: spouse, relative within the third degree and the affinities within the second degree, the member of the civil union;

⁃ the separated spouse assigned to the property in the name of the other spouse;

⁃ the cohabitant more uxorio.

2019 restructuring bonuses how to do and documents:

To benefit from the IRPEF deduction tax payers must:

1. send to the ASL, by registered letter, the communication to start work;

2. Pay all expenses incurred only by means of a bank transfer (bank or postal transfer), in which the reason for payment must be clear, the tax code of the beneficiary of the deduction and the tax code or VAT number of the payee.

3. Indicate in the tax return the property identification data of the property and the amount of deduction that will be divided into 10 equal installments starting from the year following the execution of the interventions.

4. Keep the following documents:

⁃ concessions, authorizations or commencement of works (if not provided will serve a substitutive declaration of the deed of notoriety where it will be indicated the date of start of work and the type of work performed and if associable with the bonus);

⁃ application for stacking (necessary only for properties that have not yet been registered);

Dell'I IMU payment receipts, if due;

⁃ decree of the condominium (only necessary for works concerning common areas of residential buildings);

⁃ invoices and tax receipts indicating the subjects who carried out the work;

⁃ receipts from payment credit transfers with specified beneficiary and the reason for payment;

⁃ communication ENEA (National Agency for New Technologies, Energy and Sustainable Economic Development) in the event that the actions carried out must be communicated to the Agency (www.enea.it).

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