During this period, there is extensive discussion about tax incentives for home renovation. However, those who wish to renovate properties with other purposes, such as commercial and industrial premises, can also take advantage of various tax bonuses.
110% Bonus
Since the Relaunch Decree does not consider the type of real estate units that make up the condominium building to be renovated, it becomes possible to use the 110% bonus also for the renovation of offices and shops located in a condominium unit for interventions on common areas, only on condition that the condominium is designated for residential use for over 50% of the total surface area. Professionals and businesses are therefore included in the deduction, provided they are condominium owners.
Ecobonus
When renovation work on commercial premises also includes energy requalification interventions, it is possible to benefit from the Ecobonus by accessing a tax deduction of 65% of the expense. The incentive can also be requested by professionals, not necessarily by the owners of the property to be renovated.
The Ecobonus can include all energy efficiency work performed on any type of building. The property, however, must not be under construction and must already be equipped with a heating system.
Similarly, if an extension of the building is carried out, access to the Ecobonus is only for work that concerns the already existing part of the building. Public and private entities, professional associations, corporations or partnerships can also access the bonus.
All insulation interventions on building envelopes and all interventions aimed at improving the energy efficiency of the property are included in the Ecobonus. This is also valid for the installation of solar panels for hot water production, both in domestic and commercial contexts. The maximum deduction provided is 60,000 euros.
To access the Ecobonus, it is necessary to consult a qualified technician who issues an energy qualification certificate, demonstrating the actual energy efficiency improvement of the building.
Sismabonus
In the case where the building renovation intervention concerns a commercial or industrial building at high seismic risk, you can access a 50% deduction on expenses incurred, provided that the interventions carried out are aimed at improving the seismic resistance of the renovated commercial premises.
This is valid for buildings located in a high seismic hazard area, namely in all those identified as zones 1, 2, 3. The higher the degree of seismic intervention on the building, the higher the tax deduction you have access to. This deduction can indeed reach up to 85% of the total expense. It is possible to request it until December 31, 2024.
Would you like to know more?
Photo Credits:
Photo with CC0 license from Pxhere
