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23 November 2017
The proposed legislation for the new stability law (Legge di Stabilità), which is redefined every year, has been brought forward and will ultimately be passed in December. We are glad to be able to already offer you a brief insight revealing the most important contents regarding the real estate market.
State subsidies will also be extended for 2018, however with some substantive amendments:
The tax deduction of up to 50 % for arising expenses regarding refurbishment works of properties will be further available. See Bonus Ristrutturazioni.
The tax reduction of 50 % for the acquisition of furnishings for refurbished properties up to 10.000 euros will be further available. See Bonus Mobili.
The “Bonus Verde” is a novelty and provides the possibility of a tax reduction of 36 % of expenses up to 5.000 euros necessary to refurbish outdoor facilities of properties. The mandatory requirement for the tax reduction is an associated property to the green areas and a traceable payment method of all executed works. The creation of gardens and green areas, the realisation of fences and irrigation systems, the construction of fountains as well as all costs regarding the planning and implementation are subject to the tax reduction.
Costs for measures taken to reduce the energy consumption of properties can be further written off, although there will be some substantive amendments:
With 2018 there will be state subsidies up to 30.000 euros for the acquisition and installation of biomass-fuelled winter air conditioning systems. But for the expenses listet below, only 50 % can be written off:
Energy savings have to be proven by the submission of the energy certificate. The Italian agency for tecnology, energy and sustainable developement (ENEA) will undertake prospective random checks. (For more informationen see Ecobonus.)
Rates for communal taxes and fees remain the same in 2018, which means that fees for the land tax IMU, the communal service charge TASI and the waste collection charges TARI remain unvaried for property owners.
Also the originally planned increase of value added tax for 2018 has been put on ice and is rescheduled for January 1, 2019. For the years ahead, the measures below are planned: