Renovation of Building: tax breaks

The tax deduction for building renovations is governed by art. 16-bis of Presidential Decree 917/86 (Consolidated income tax). From 1 January 2012, the facility was made ​​permanent by Decree-Law n. 201/2011 and included among the expenses deductible Irpef. In recent years, the rules governing the matter has been amended several times.
Here are the new features that have been introduced.