With the resolution Resolution 4 / E January 4 Revenue Agency has been established that can take advantage of the facilities of 55% and 36% interventions on the existing building stock made with House Plan , of \u200b\u200bcourse with its distinctions related to the types of intervention set out in Presidential Decree 380/01 (Consolidated Construction) and its regional laws. In fact, with reference to the provisions of the Consolidated Housing are ineligible for tax deductions in question the following actions:
- Restructuring with demolition and reconstruction: The deduction only compete in the event of faithful reconstruction, subject to volume and shape of the existing building.
- Demolition and reconstruction with extension: The deduction is not for the intervention because it is considered as a whole, a "new construction".
- Extension and existing edifice: The deduction compete only for expenses related to the existing part as the enlargement like a "new development".
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