when you lose the deduction

Restructuring bonus and eco-bonus: what happens in the event of a change of use? In the reply to the question n. 611 of 17 September 2021, the Revenue Agency explains when the right to benefit from the deduction is lost.

Restructuring bonus and eco-bonus, different rules in case of change of intended use of the apartment.

Not always you lose the right to deduct, taking into account the different regulatory provisions underlying the two concessions. It is theRevenue Agency to provide further instructions on the matter, with the response to question no. 611 of 17 September 2021.

To ask for clarification is a taxpayer who intends to carry out work on building renovation and of energy efficiency on your own apartment, which will subsequently be granted on loan for use to the spouse to use it as professional study.

The mutate intended use however, it halves the tax deductions that can be used: the eco-bonus is saved, while on the contrary it will no longer be possible to take advantage of the restructuring bonus.

Restructuring bonus, eco-bonus and change of intended use: when the deduction is lost

The 50 percent restructuring bonus and the eco-bonus follow different rules. The expected consequences in the event of change of intended use vary according to the scope of the two tax deductions.

The Inland Revenue provides a useful examination of the rules envisaged with the response to question no. 611 of September 17, 2021.

As for the deduction for the renovations, the regulatory reference is Article 16-bis of the TUIR, last amended by the 2021 Budget Law.

Until the end of the year it will be equal to 50 percent deduction due, instead of the ordinary rate of 36 percent, and will be applied to a maximum of 96,000 euros of expenditure per real estate unit.

The restructuring bonus it is incumbent on the work performed on residential buildings, or parts of existing residential buildings of any cadastral category, including rural ones.

The Revenue Agency therefore highlights one of the primary requirements for the use of the deduction, namely the circumstance that theproperty is residential and specifies that, as already highlighted in circular letter no. 7 / E of 25 June 2021:

“It is possible, for example, to benefit from the tax deduction even in the event that the interventions concern a non-residential property that will be intended for residential use only following the construction works, provided that the administrative provision authorizing the works clearly shows that the same entail the change of intended use of the building into housing. “

It is therefore evident that the restructuring bonus is lost in the event of a change of intended use of a residential building to study, while it is possible to use the deduction in the opposite case, respecting the above criteria.

Revenue Agency – response to the appeal n. 611 of 17 September 2021
Change of intended use of the housing unit following restructuring interventions pursuant to article 16 bis of Presidential Decree 917/1986 and eco-bonus pursuant to article 14 of law decree no. 63 of 2013

Change of intended use: the right to the eco-bonus is saved

If on the one hand the change of intended use involves the revocation of the restructuring bonus, on the other hand the possibility of benefiting from theecobonus.

The deduction from 50 to 65 percent, recognized for work aimed at reducing energy consumption, applies to all existing buildings, including non-residential ones.

This is therefore the factor that allows the taxpayer who carries out work at home, and then “transforms” the property into professional study, to benefit from the tax relief for the interventions indicated by the law decree n. 63/2013, extended to 31 December 2021 by the last Economic Maneuver.


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