Home maintenance is an expense often required for many families and it may happen that the amounts set aside in an account or deposit in a savings of another instrument are allocated to upgrading energy or structural; in 2015, those who have made this type of intervention could preserve part of its savings benefiting from tax deductions of 65%, in the first case, or 50%, in the second.
You can, however, enjoy such tax benefits also in 2016: the new law of stability, adopted on 15 October by the Council of Ministers confirmed the bonus building for the next year; the tax savings for the rehabilitation of buildings and for renovations is respectively 65% and 50% until 31 December 2016, before declining to 36% from one day of the year 2017; the amount spent can deduct from taxes over 10 years.
Restructurings
The law of stability varies the expiration or extension throughout 2016 of the income tax deduction of 50%, while not change the spending limit (96,000 euro) and the works admitted to deduct, those extraordinary maintenance or higher; you can deduct the maintenance work only if it refers to the common areas of apartment buildings.
Ecobonus
Extended the deadline to December 31, 2016, remain unchanged even in this case the work to be included in the tax credit, listed below:
• upgrading global energy;
• interventions on the wrappers, including fixtures;
• replacement of winter heating systems as well as the purchase and installation of systems equipped with heat generators with biomass;
• installation of solar panels;
• purchase and installation of solar shading;
• works of seismic retrofitting of the first house.
Do not change either the maximum deductible: € 153,846 for the renovation of the building's overall energy, EUR 92,307.69 for interventions on and for the installation of solar panels and EUR 46,153.85 for the replacement of winter heating systems , 96,000 euro for the actions seismic.
(Source: website salvarisparmio.com - http://www.salvarisparmio.com/news/ecobonus-e-detrazione-ristrutturazioni-proroga-2016_7816/ )