Italian tax benefits

The 10% VAT rate applies to all building renovation work.

In particular:

• The provision of services dependent on contracts or works relating to the implementation of the following interventions: restoration, conservative rehabilitation, renovation;
  
• The purchase of goods, with the exclusion of raw materials and semi-finished products, supplied for the implementation of the same interventions of restoration, conservative redevelopment and building renovation, identified by Article 3. letters c) and d) of the Consolidated Text of the legislative and regulatory provisions on construction, approved by Presidential Decree No 380 of 6 June 2001.
  

Documents required:

• Copy of valid identity document;
  
• Copy of valid health card;
• Copy of DIA or SCIA
• Completed and signed self-certification form.

In order to be eligible for the 10% VAT, the invoice must be made out to the company carrying out the work, with VAT at 22%, which will then invoice the purchase of the materials and installation with VAT at 10%.

It is, however, possible to take advantage of the Irpef deduction in the tax return by making payment by specific bank transfer.

Objective requirements:

• the property must not have luxury characteristics, according to the criteria indicated in the decree of 2 August 1969;
  
• not be the holder, not even in shares, even in a legal communion regime on the entire national territory of the rights of ownership, usufruct, use, dwelling and bare ownership on another dwelling house.
  

Documents required:

• Copy of valid identity document;
• Copy of valid health card;
• Copy of the building permit issued by the municipality;
• Completed and signed self-certification form.