If you are thinking about renovating your bathroom, you should know that you may benefit from a large facilitation: a 50% PIT (in Italian IRPEF) deduction of the incurred cost, up to a maximum of EUR 96.000 of the total amount.

This facilitation is convenient for those who already own a property, and for those who are about to buy a house; so, it could be a significant aid for the expenses to be incurred. The deduction is granted in 10 equal annual instalment. Therefore, considering a cost of EUR 10.000 for the renovation of the bath, EUR 500 will be deducted each year for 10 years.

Not all reconstructing proceedings, in this case the bathroom’s reconstruction, are allowed and combined with the total amount on which the deductions will be calculated. Let us see below on what actions the tax advantage can be applied, and how to obtain them.

Tax advantages: when can they be applied ?

Tax deductions for bathrooms’ renovation concern only houses or common parts of properties and residential buildings. Therefore, any type of work carried out on commercial establishments, laboratories and all other facilities that are not intended for residential use, are excluded.

On these basis, the procedures that allow to obtain 50% tax deductions concern:

  • Procedures of removal of architectural barriers in order to help elderly people or disabled people, such as: the assembly of raised sanitary ware, the modification of the entrance door or the preparation of the bathtub to facilitate people’s access. For these operations, we make reference to our web page on the tax facilitations for the removal of architectural barriers.
  • Extraordinary maintenance work: replacing of old pipelines, renewal of the water system or its creation from scratch provided that it is included in a building and it is not an additional extension.
  • The reconstruction in areas prone to natural disasters (earthquakes, floods ..) provided that the emergency state has been declared.

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What about ordinary maintenance works ?

It is possible that certain cases of ordinary maintenance works may be included in the bathroom reconstruction bonus. Tiles or fittings’ replacement, and walls re-painting , do not usually benefit of this facilitation. There is, however, some exceptions: if these expenditures are included in an extraordinary reconstruction due to an event of force majeure, they may be deducted from taxes.

Tax deduction for bathroom furniture

If the request regards the replacement of the bathroom furniture, even in this case it is possible to demand 50% tax deduction; in this occasion the expenditure ceiling is fixed to the extent of EUR 10.000. However, the furniture’s purchase must always be concurred with extraordinary works of maintenance, bathroom renovation, restoration and conservative rehabilitation or building renovation.

How to benefit from tax deductions for bathroom renovation

In order to benefit from the 50% tax deduction on the costs incurred during the bathroom renewal, it is necessary to pay close attention to certain passages:

  1. Be in compliance with all the records required by law.
  2. To mark the house’s cadastral data in the tax return.
  3. Keep all documents relating to the renovation work.
  4. Keep all documents certifying work’s payment.

Clarification regarding payment methods for renovation works

Payments must be made by bank or post transfer, even by electronic means. The reference to the legislation included in the Art. 16a, Presidential decree 917/1986 must be specified in the reason for the payment.

It is also compulsory to include references to persons involved in the restructuring work, both the tax codes of the person that makes the transfer, and of the person that benefits from the restructuring work; you will also need the VAT identification number or the tax code relating to the company that deals with the works.

Finally, you must pay attention to the date of transfer: tax facilities refer from the payment’s date, not to the invoice that documents expenditure or the work’s execution.

Sworn notice of work commencement (in Italian CILA)

In order to benefit from the bathroom reconstructing bonus, you have to forward the sworn notice of work commencement (in Italian CILA) to the Technical Bureau where the property is located.

This is a building practice for extraordinary maintenance work introduced in 2010, in order to simplify the start of construction works that have to be carried out without a qualifying title, but with a simple communication to be sent also by electronic means.

In order to submit the sworn notice of work commencement, it is necessary the help of a qualified technician who must draw up the project drawings, declare whether the works fall within the notice, and if they comply with the regulations.

This is a bureaucratic formality which does not require to wait for the authorization to start works; in this way we do not waste time waiting for an answer and we can start renovation works for bathrooms or more generally for one’s home.

How long does it take to renovate a bathroom?

Speaking of wasting time, in order to close the loop about bathroom’s renovation, we can talk about a sensitive factor that often causes stress and leads to the decision not to restructure the bathroom: work’s timing. Obviously, there is no standard time. Each type of work requires its own time; we can then make some assumptions.

If the bathroom is not particularly dated, reconstruction works may take 2 to 5 days. If, on the other hand, it presents leaks or it is necessary the substitution of some relevant components such as the water system, the work could take 6 to 7 days.

In general, the more structural measures are involved, the longer the time for the restoration of the bath becomes important.

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