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2015 restructuring bonus: terms and request


L'Revenue Agencyhas released the updated version of the guidelines for therestructuring bonus 2015 marking the new rules for the facilities provided for in the event of building renovations and for energy saving.

Therestructuring bonus 2015was extended thanks to the so-calledStability Law. Recall that theStability Lawprovides, in the event of an emergency, also measures such as a further increase in VAT and the introduction of new excise duties on fuel, but let's focus on those that aredeductions for home renovation, for energy saving and the so-calledFurniture Bonus.

Restructuring bonus 2015 and 2016

For therenovations construction has been extendedfiscal detractionby 50 percent until 31 December 2015. The disbursement and incentive methods are those provided and already set out in the article dedicated toTax deductions for restructuring:spending is capped at 96,000 per housing unit.

There is no shortage of previews on what the2016 restructuring bonus, in fact from 1 January 2016 thededuction for restructuringit will return to the ordinary measure of 36 percent and with the maximum spending limit set at 48,000 euros per property unit.

Therestructuring bonus 2015introduces news about thepersonal income tax and IRES deductionthat it will be increased when the interventions are completed in highly dangerous seismic areas; in this case, the deduction amounts to 65 percent and the deadline for carrying out the expenses is set at 31 December 2015 for a maximum amount of expenses not exceeding 96,000 euros.

There is onepersonal income tax deductionalso for purchases of refurbished buildings for residential use; in particular, thededuction it applies in the case of interventions ofrenovationwith object manufactured by building cooperatives or companies that within 18 months of the completion of the works, provide for the sale or assignment of the property. The novelty introduced in this context by the Stability Law lies in the term brought to 18 months and no longer to 6 months as it happened in previous years.

How to access the restructuring bonus 2015?
At the time of the tax return, by filling in the appropriate items with the presentation of the single model, 730 or other models. In the article dedicated toIrpef deductionswe have brought you the example of the presentation of the 730 but similar procedures are foreseen for everyone.

Furniture Bonus 2015

To support thedeductionsfor the works ofrenovation, there is the so-calledmobile bonusesan incentive that provides for the tax deduction of 50 percent for those who, together with an intervention ofrenovationof your property, buys furniture and large appliances of an energy class not lower than A + (as regards ovens, the minimum energy class to accesstax bonus of 50%is A). The only condition is that furniture and appliances of class A +, A ++ or A +++, must be intended to furnish the property subject torenovation.

How to access the furniture bonus 2015?
It is necessary that furniture and appliances are purchased only after the start date of the works byrenovation. The purchase of furniture and appliances must be made before 31 December 2015.deductionit can be requested in combination with building renovation interventions. The furniture bonus provides for a maximum limit independent of this visa for the facilities for restructuring: the 50% deduction must be calculated on a maximum amount of 10 thousand euros.

You may also be interested in the article on the Energy class of appliances