Not everyone knows that you can benefit from the bathroom bonus even without Cila. Here’s when it’s possible and how the benefit works.
Citizens can benefit from Irpef deductions for construction work on properties, thanks to the many state subsidies (the so-called construction bonuses). To access these, however, the presentation of the Cila, i.e. the Certified notice of commencement of work.
This is a construction procedure that is used to carry out specific renovation works on properties. The document must be presented to the competent Municipality which will issue the necessary authorization to begin carrying out the works according to current legislation. There Cila will have to be introduced when they are performed extraordinary maintenance works, but without major structural changes. In fact, in the latter case the document to be delivered is the SCIA, or certified notification of start of activity.
Is it possible to benefit from the bathroom bonus without Cila? Many do not know this and miss this little-known possibility
However, there are also active benefits for 2023 which they do not require the presentation of the Cila. In any case, article 16-bis of Presidential Decree number 97/1986 establishes that the taxpayer can still access tax deductions.
You can request the bathroom bonus without Cila (designmag.it)
In summary, it’s about interventions of various kinds, such as the installation of grates, alarms or armored windows. Or, interventions for the energy improvement of the property, for example the installation of photovoltaic panels. Furthermore, without the presentation of the CILA, works can be carried out for the general safety of the property.
In addition to the aforementioned interventions, it is not necessary to present either the Cila or the Scia for i free construction works which concern 58 types of intervention listed in the Official Journal of 7 April 2018. These are interventions that can be carried out independently by the taxpayersuch as, for example, resurfacing the flooring, painting the walls, renewing the fixtures or installing solar panels.
It falls within the work without Cila also the renovation of the bathroom, as long as it involves free construction works. So, it is possible for interventions of ordinary and extraordinary maintenancesuch as repairing a wall or replacing an electrical system.
Likewise, no document is needed for i small jobs or for internal works not visible from the outside, such as the construction of a false ceiling or the installation of a new floor. This is because since the load-bearing structure of the building is not involved, the legislation provides for one simplification of administrative procedures.
Speaking of the bathroom bonus, let’s remember that the term actually falls into a series of building concessions, including the house bonus and the architectural barrier bonus. In fact, both bonuses allow you to carry out bathroom renovation work.
In summary, with the house bonus (also called renovation bonus) you have a 50% tax deduction for expenses incurred within a maximum of 96 thousand euros. It is possible to benefit from this concession until 31 December 2024.
Instead, with the architectural barrier bonus the deduction is 75% and can be used to improve accessibility for people with disabilities or reduced mobility.
2023-11-12 18:01:10
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