extraordinary maintenance, works and modifications necessary to renew, through the replacement, even structural parts of the buildings. Even the realization and integration of sanitation and technology services is classified as extraordinary maintenance.
1 | ORDINARY MAINTENANCE
What it is and How it Works
Before carrying out any internal or external work it is important to understand which category of actions can be taken back. In fact, from his right classification will determine both the need for a possible authorization, both the opportunity to take advantage of incentives, and, in particular, the tax deduction for renovations or for energy saving. Routine maintenance works are not entitled to tax deduction of 50% (extended for the whole 2015).
The only exception is the case of routine maintenance service, that is, on the common parts of buildings, such as the painting of the facades (with the same color), a new roof etc.
The help text to identify which jobs fall within the routine maintenance and which in the other categories (extraordinary maintenance, preservation and restoration, building renovation) is the only building Text. This legislation clarifies that fall into this category includes repairs to buildings (for example, replacement of tiles in the roof) of the overall efficiency (such as repair or replacement of the electrical system of the boiler). In principle, when the simple replacement of a component adds an element of innovation is switched from the ordinary to the extraordinary maintenance.
On the contrary, are interventions of ordinary maintenance, the replacement of doors, window frames, floors and sanitary. While falls under extraordinary maintenance any work on the masonry.
The world of home renovation was recently amended by “Decreto Sblocca Italia” (Decreto Legge, testo coordinato 12/09/2014 n° 133, G.U. 11/11/2014)
2 | EXTRAORDINARY MAINTENANCE
What it is and How it Works
Unscheduled maintenance is a category of construction projects in between routine maintenance and renovations. Unlike routine maintenance, the "extraordinary" must always contain an element of innovation.
The regulations guiding to identify the exact type of building is the only building Text. The state legislation must be integrated with the regional building codes and laws, which from the urban point of view can intervene and change the permissions necessary for some operations.
The reconstruction of the bathrooms can be classified as extraordinary maintenance if more than the only substitution of health or of the tiles also includes certain innovations, such as, the displacement of partitions, the enlargement of a door. Considered as extraordinary maintenance also the replacement of windows with modifications to the shape, the installation of elevators, the repair, with innovations, of the facade.
In principle, also all the energy saving measures fall into extraordinary maintenance. Among others, for example, the replacement of a boiler with a condensing model, the installation of solar thermal panels for the production of hot water or photovoltaic panels, the remaking with innovations of the attics.