Information

Roof renovation, tax deduction

Roof renovation, tax deduction

Roof renovation, tax deduction: roof refurbishment, repairs, application of the waterproofing sheath, structural changes and many other interventions that can access tax deductions at 50 or 65%.

Roof work can benefit fromfiscal detraction50%, or, in the case of roof insulation interventions, the deduction rises to 65% with the eco-bonus. Let's see what are the interventions to be deducted at the time of the tax return.

Warning!
To access the 65% tax deduction you must prove that the house has undergone an improvement in energy performance. The deduction is available at 65% only until 31/12/2016.

Roof renovation, tax deductions

If you are considering runningwork on the roof, keep in mind that interventions deemed toordinary maintenancethey cannot access tax deductions.

For ordinary maintenance, the law, in particular Article 3, paragraph 1, letter a) of Presidential Decree 380 of 6 June 2001 (Consolidated Law on building), refers to all building interventions that concern the repair, renovation and replacement of building finishes and those necessary to integrate or maintain existing technological systems.

This means that thesheath replacementwaterproofing of the roof is not part of the extraordinary maintenance works and therefore is not deductible in the case of a single dwelling unit. The replacement of the waterproofing sheath can be deducted in the event of an intervention carried out on the roof of the condominium.

The replacement of the waterproofing sheath can be part of extraordinary maintenance or even restructuring works, if the user also intervenes on the structure or thermal insulation.

By replacing the entire roof with roof reconstruction (for example beams and joists when the structure is in wood or if the structure is in brick-concrete it will be a sloping slab ...), the intervention will not be an ordinary maintenance but will be configured between the interventions of renovation and will benefit from the fiscal detraction.

The same applies to those who have no sheaths on the roof but have tiles. If the intervention aims to replace only the damaged tiles, it will not be possible to access the tax deductions; on the contrary, if the intervention aims to replace all the tiles for the adoption of tiles of different materials or shapes, it will be possible to access tax deductions for roof renovation.

Roof renovation, tax deduction

There are deductible interventions that the Inland Revenue does not classify as ordinary or extraordinary maintenance, we are talking about those interventions created to improve home comfort and in particular the degree of insulation of the building.

All works aimed at achieving energy savings, containing sound insulation or remediation works on asbestos roofs, can benefit from tax deductions. For tax deductions of 65% (eco-bonus) you can trust the guide dedicated totax deductions for energy saving.

Other works that allow access to the 50% tax deduction are the opening of new skylights on the roof, the replacement of private antennas with a common antenna in the case of the condominium roof, the asbestos remediation with the laying of other materials and the construction of a solar roof (photovoltaic roofs).

To clarify what are the maintenance and restructuring interventions allowed for access to tax deductions, I refer you to the page:Tax deductions, interventions allowed by the Revenue Agency.

Work on the roof of the condominium

If you are planning building interventions on the condominium roof, the tax deductions are on your side! All interventions that can be classified asmaintenance (both ordinary and extraordinary), building renovation, restoration or conservative rehabilitation.

This means that in the condominium area, in addition to the extraordinary maintenance operations mentioned above, the replacement of damaged tiles, arrangement of deteriorated cornices, remaking of the waterproof sheath can also benefit from the tax deductions. and all routine maintenance and maintenance of a suitable state of the structures.

Another related article of ours that might interest you is: Ventilated roof, how it works.