The Inland Revenue responded by recalling that, for interventions relating to the adoption of measures aimed at prevent the risk of carrying out illegal acts by third parties, including the assembly of a armored or reinforced dooryou are entitled to the restructuring bonus, or the deduction of 50% of the costs for the restoration of the building stock and energy requalification of buildings.
However, the use of this deduction – warns the Agency -, does not allow you to request the additional deduction for the purchase of furniture and large appliances.
The reason lies in the fact that it is also possible to take advantage of the additional deduction for the purchase of furniture and large appliances, only in the event that the preventive measure can be included, due to its particular characteristics, also among the building interventions of ordinary maintenance, extraordinary maintenance, restoration or conservative rehabilitation, building renovation (referred to in Article 3, paragraph 1, letter a, b, c, d of Presidential Decree 380/2001).
Source: Le ultime news dal mondo dell'edilizia by www.edilportale.com.
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