Renovation construction

Ristrutturazioni edilizie Basically, we are talking about interventions that are neither maintenance nor maintenance and even restoration.

They are works of complete revision of the existing building with change of form, shape, volume, surface area and also intended use. It can also vary the size of the building, and, therefore, you can request a new stacking surfaces.


Building renovations are also the works of demolition and reconstruction integral ("with the same volume and shape of the existing" - art. 3 d) of the Consolidated building DPR 380/2001 as amended by Decree. 301/2002) or, however, the works that lead to the realization of a property in whole or in part different from the original.

Although it is clear that the works described here can significantly affect the territory may be authorized not only with the authorization to get more complex, the building permit, but even with a simple statement of Home Activity (DIA) _art. 22 co. 3.a DPR 380/01.

Always an alternative to PdC, even the works that have already been approved in a detailed plan or direct execution of general planning instruments bearing specific provisions plano - Volumes can be authorized even with Complaint login (DIA).

The City and the Region may, however, on its territory, customize the permissions request.

Reduced VAT for the renovation of his apartment
Reduced VAT for building renovations here is what is it and how it is calculated.

Read and definitions
For the work of restoration and preservation and building renovation (respectively, c) and d), article 31, Law 08.05.1978, n. 457) made of buildings mainly for residential use, the VAT regime is equal to 10%, as required by Table A, Part III, 127-127-terdecis and quaterdecis, attached to the DPR 633/72.

For the work of maintenance and routine maintenance to the VAT regime, 20%, shall apply until 30 September 2006, and from 1 October 2006 fell to 10%.
In fact, art. 35, paragraph 35-ter of Law 248/2006 has reintroduced as a result of a Community authorization, for routine maintenance and extraordinary maintenance (works referred to in letters a) and b) of Law no. 457/78), the VAT rate of 10% for services invoiced with effect from 1 October 2006.

The facility then apply to services intended as job performance and supply of materials and goods, provided these do not constitute a significant part of the value of overall performance. For goods instead, which form a significant part of that value, the 10% rate applies only up to the amount of the difference between the total value of the benefit and that of the goods themselves.

The assets considered to be of "significant value", as identified by Ministerial Decree, are strictly the following:
· Lifts and hoists;
· Exterior and interior;
· Boilers;
· Videophones;
· HVAC equipment and air recycling;
· Sanitary and bathroom fittings;
· Safety equipment.

Method of calculation of VAT concession with example
In order to clarify the method of calculation applies the following example:
Renovating the bathroom with the installation of sanitary:
a. total cost of the intervention, net VAT: 3.500,00 EUR;
b. value of health (significant asset): € 2,500.00 lire.
Workforce = 3500-2500 = 1000
Taxable reduced VAT of 10% = 1000 x 2 = 2.000 (here you will pay a VAT of 200 €)
Taxable 20% VAT = 3500-2000 = 1.500 (here the VAT will amount to € 300)

From the foregoing it is clear that, if the value of the significant asset does not exceed half of the total value, all the performance goes invoiced with VAT 10%.
Where the provision includes the above-mentioned goods must be specified on the invoice, separately, the value of the reduced VAT where applicable and any other party subject to the ordinary. Instead, the value of the other materials and detached pieces of goods not included among those significant, must not be identified
independently as flows in the overall performance and turnover with 10% VAT.

In case of payment of accounts relating to services involving the provision of significant assets, circular no. 71/2000 states that the value within which to apply the 10% rate to those goods, shall be calculated in relation to the entire amount due from the customer and not to a single payment or to the balance. The significant value of the asset must then be reported, in percentage corresponding to the portion of the consideration
paid in any invoice for the single payment, indicating what proportion of the value of the property subject to significant rate of 10% is to be subject to the ordinary.