Which Works are Included in the Renovation Bonus?

The 50% Renovation Bonus is applicable to various types of interventions, carried out on both single houses and condominiums.

The following are included in the tax benefit:

• Building renovation works;
• Ordinary and extraordinary maintenance works;
• Restoration and conservative renovation works.

The following subjects who incur the expenses can request the 50% Renovation Bonus:

• owners or bare owners;
• holders of a real right of enjoyment;
• tenants and borrowers;
• members of divided and undivided cooperatives;
• individual entrepreneurs, in case the property represents neither merchandise nor an instrumental asset;
• subjects producing income in an associated form

It is important to note that only expenses incurred through bank or postal transfer, documented by invoices and purchase receipts, are included in the 50% Renovation Bonus deduction.