BONUS FOR SEISMIC AND RESTRUCTURING: THE LAW OF STABILITY '2017 

Recent seismic events and the growing attention to environmental issues have brought back to the center of political debate the issue of building renovations and upgrading the energy efficiency of buildings and earthquake resistant. Let's see what plans about the 2017 Stability Law. 

BONUS FOR SEISMIC 

First of all, the law of 2017 has renewed stability and extended until 2021 the so-called "bonus" earthquake, consisting of a personal income tax deduction equal to 50% of costs incurred for the adaptation of the anti-seismic buildings located in high-risk earthquake areas. The stability law provides a significant tax bonus in the event of earthquake-resistant buildings already restructuring: if the restructuring of the property produces the transition to a lower category of seismic risk, the bonus will be equal to 70% of expenses incurred. If it involves crossing two lower classes of risk, the deduction will be 80% of expenses incurred. Ecobonus the so-called "eco-bonus" has been renewed for 2017, ie the tax advantage provided for those who make energy renovation work on the buildings. Until 31 December 2017, therefore, you can take advantage of an income tax deduction equal to 65% of expenses incurred, which will be paid in ten installments starting from the next statement of income to the ecobonus date requested. Taxpayers must submit the bill reporting the expenditure for energy improvement, and the speaker transfer stating the details of the applicant, the tax identification number of the beneficiary and the reason for payment. Those who use ecobonus can also take advantage of the bonus furniture and appliances, consisting of an income tax deduction equal to 50% of expenses incurred. For condominiums, however, the ecobonus was extended until 2021 if the restructuring will cover the outside of the stable tax deduction will be 70%; if it will cover the common parts will be 75%. 

BONUS FOR BUILDING RENOVATION 

The 2017 Stability Law also confirmed the tax breaks for building renovations of properties used for domestic purposes: taxpayers will therefore be deducted from Irpef 50% of the expenses incurred, up to a maximum of € 96,000.00. The mode of delivery of the deduction are the same as for the eco-bonus.