When you lose the opponent

Restructuring Bonus and Environmental Bonus, different rules in case Change the purpose of use from the apartment.

not always lose the right to discountTaking into account the various regulatory provisions on which the concessions are based. that itrevenue agency To provide further guidance on this issue, with Reply to Question No. 611 on September 17, 2021.

To request clarification is a taxpayer who intends to take action on Building renovation Based on Energy Efficiency by yourself apartment, which will later be given on loan to be used by the husband/wife for use as professional study.

mutant Intended use However, it halves the tax cuts that can be used: Environmental reward is saved, while on the contrary, it will not be possible to take advantage of the restructuring bonus.

Restructuring Bonus, Environmental Bonus, Change of Intended Use: When Discount is Lost

The 50 percent restructuring bonus and the environmental bonus follow different rules. Expected consequences if Change the purpose of use They vary according to the scope of the two tax credits.

The Revenue Agency provides a useful check of the rules it envisages Reply to Question No. 611 on September 17, 2021.

As for the discount Renovations, the regulatory reference isArticle 16 bis of TUIRIt was last amended by the 2021 budget law.

Until the end of the year it will be equal to 50% off Due, instead of the normal rate of 36 percent, and will apply to a maximum 96,000 euros of spending for each real estate unit.

The restructuring bonus on the work done Residential buildings, or parts of existing residential buildings of any cadastral category, including country buildings.

Therefore, the Revenue Agency highlights one of the basic requirements for the use of the discount, namely, the circumstances in whichResidential property It specifies, as already explained in Circular No. 7/Aq on June 25, 2021:

“It is possible, for example, to benefit from a tax deduction even if the interventions relate to a non-residential property intended for residential use only after construction works, provided that the administrative judgment authorizing the works clearly states that the same entails changing the intended use of the building to dwelling.”

So it is clear that The restructuring bonus is forfeited if the intended use is changed from an apartment building for study, while it is possible to take advantage of the discount in the opposite case, taking into account the above criteria.

Revenue Agency – Response to Appeal n. 611 on September 17, 2021

Changing the intended use of the housing unit after renovations pursuant to Article 16 bis of Presidential Decree 917/1986 and the Environmental Bonus in accordance with Article 14 of Decree-Law No. 63 for 2013

Change of intended use: the right to the environmental bonus is preserved

If the hand Change the purpose of use Restructuring bonus abolition, on the other hand, includes the possibility to take advantage ofecobonus.

The Discount from 50 to 65 percentRecognized for work to reduce energy consumption, applicable For all existing buildings, including non-residential buildings.

Therefore, it is this factor that allows a taxpayer who does a home business, and then “transfer” the property into professional study, to take advantage of the tax exemption for the interventions referred to before Decree-Law 63/2013, extended until December 31, 2021 by the last economic maneuver.