Ecobonus and safety, anti-seismic, so the discount up to 85% – The Messenger

ROME Grows, the tax discount for those who restructures, with a particular eye on the seismic safety. What a little synthetically is called ecobonus is transformed into a large grid of deductions for the individual owner and the condominium, graded according to the actual improvement in the end in terms of energy savings or potential resistance to a shock of the earthquake. The starting point is, of course, the two facilities already existing, secured to the 50, and 65 percent for renovation projects and for jobs that entail energy savings. The first is part of the single text of the direct taxes and, therefore, does not need to be renewed from year to year. For the ecobonus, in the strict sense, which does not have this legal status, there was a very important stabilisation, because its validity is extended by five years until 2021. Finally is extended by one year the so-called bonus furniture for young couples who buy the main house (one of the two must be less than 35 years).

FIVE YEARS
If the renovation work is specifically related to safety and anti-seismic, the deduction is always 50 percent, but with the possibility more advantageous to deduct the expense in five years instead of ten. If at the end of the work can be demonstrated an improvement of one or two risk classes, the deduction will rise, respectively, to 70 and 80 percent. The percentages are further increased (75 and 85) in the case in which the works are to be carried out by the entire condominium. In addition, this particular deduction can be claimed for the works relating to houses that are not principal residence, or for buildings intended for production activities. Also for the bonus linked to the anti-seismic safety law will include an application of five years.

ENTRY INTO FORCE
important News concern the deductions related to energy savings for the works in the building. In this house the amount that can be admitted to the facility is 40 thousand euro for each apartment. Applies the deduction to the standard of 65 percent is in force for the individual households but the percentage could grow to 70 percent if the surgery is specifically concerned with the envelope of the building (the so-called thermal coat) and 75 in the case in which there is an improvement in the energy performance, for both winter and summer. For the work of the condominium takes another novelty a lot of waiting: the ability for a single condominium that cannot take advantage of the tax benefit (for example because it has a low income) to sell it to a third party, so finding a his own convenience as the other. The new rules should enter into force from the next first of January 2017, and then, as usual, it will be necessary to distinguish between the work done (and paid for) in different calendar years to determine the exact deduction to be paid.

The rules announced by the government on the subject of eco-bonus and seismic safety were welcomed by Confedilizia. The president, Giorgio Spaziani Testa, however, is to note the absence of any other specific measures to reduce the tax burden on real estate, for example, the extension of the mechanism of the “cedolare secca” to the leases relating to stores and offices.

2016-10-17 00:00:00

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