Interventions for the deduction
To qualify for the 110% tax deduction, the expenses incurred must relate to one of the following priority areas, also known as "driving" interventions: 1. Thermal insulation of inclined, vertical, and horizontal opaque surfaces that delimit the heated volume towards the outside, unheated rooms, or the ground. The insulation should have an impact of more than 25% of the gross dispersal area of the building or the building unit that is independent and has independent access to the outside. The gross dispersant surface is not limited exclusively to the possible attic room. Therefore, roof insulation interventions are also among those that are eligible. 2. Interventions for replacing existing winter air conditioning systems with systems for heating, cooling (in case of reversible heat pumps), and supplying condensation domestic hot water, heat pump, or microcogeneration. Anti-seismic measures or interventions to reduce the seismic risk also fall under this category.
Who is eligible for a tax deduction of 110% on their expenses, as provided by law?
The following individuals and entities are qualified: - Natural persons who are not engaged in business, arts or professions, and who own up to two building units. They may claim deductions for their own expenses, as well as for interventions on common areas of the building.
- Condominiums, which may claim deductions for any expenses incurred.
- Autonomous social housing institutions (IACP) and other entities with similar social purposes, which are established as companies and meet the requirements of European legislation on "in-house providing." They may claim deductions for interventions on real estate owned or operated on behalf of municipalities, provided the properties are used for public housing.
- Housing cooperatives with undivided properties, which may claim deductions for interventions on their own real estate that is assigned to their members.
- Non-profit organizations, voluntary organizations, social promotion associations and amateur sports associations (in relation to changing rooms only). They may claim deductions for expenses incurred on the part of the building intended for such activities
Located within the "Contacts" section, you will discover a comprehensive list of direct contact details
Trust also comes through the relationship with those who follow the work step by step.
info@at1group.it
Find us on: