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.


guida_ristrutturazioni_maggio_2014.pdf

Links
http://www.agenziaentrate.gov.it/wps/content/Nsilib/Nsi/Home/CosaDeviFare/Richiedere/Agevolazioni/DetrRistrEdil36/SchInfoDetrRistrEdil36/Condizioni+DetrRistrEdil36/