If you decide to carry out maintenance work on your home or on the condominium where you live, it is important to know what extraordinary maintenance works are and what are the interventions that fall within the ordinary one.
Knowing the difference between the two types of work is essential to request adequate permits, send the communication of the start of work to the competent bodies and take advantage of the fixture bonuses and tax deductions provided for by law.
When it comes to extraordinary maintenance, the concept is not very clear to everyone. This category includes a set of works that are generally carried out in exceptional cases , such as when there is a serious breakdown or when the building is severely degraded.
The works that are part of extraordinary maintenance works can have different characteristics: they can concern the structure of the building, systems, sanitation or other important parts such as windows . In some cases it may even be necessary to completely demolish and rebuild the building.
The expenditure for this type of intervention obviously depends on several factors but is usually not simply economic. The main advantage of extraordinary maintenance is undoubtedly the safety of the environments and the maintenance over time of the energy and aesthetic performance of the buildings.
What exactly does this type of intervention consist of? What works are included? And how much can it cost? My name is Elia Caneppele and in this article I will try to clarify the extraordinary maintenance. Read on to learn more.
Extraordinary maintenance interventions are those that affect the structural parts of the building, such as the load-bearing walls, pillars, beams and floors.
In general, extraordinary maintenance interventions are aimed at extending the life of the property and improving its performance .
What are the differences from ordinary maintenance? Extraordinary and ordinary maintenance differ not only in the interventions they include, but also in the way they are performed.
For example extraordinary maintenance is a term that indicates a set of works to be carried out on specific parts of the building and which must be authorized by the municipal administration . Instead, ordinary maintenance interventions can be carried out at any time of the year and do not require prior communication to the municipal administration.
Furthermore, ordinary maintenance is an intervention aimed at the normal conservation of the property and does not affect its load-bearing structures. The interventions that fall within the ordinary maintenance are those of small entity such as the replacement of fixtures or the renovation of the facades.
Ordinary maintenance interventions usually aim to keep the property in good condition, but not to improve its performance.
The interventions that fall under extraordinary maintenance are those that affect the load-bearing structures of the building , the technological systems and those of air conditioning and heating.
In other words, they are works that have the purpose of guaranteeing the safety of internal and external environments, living comfort and the functionality of the systems.
Most common extraordinary maintenance jobs:
Before starting the extraordinary maintenance projects we must send and receive the necessary communications and authorizations. The CILA (sworn communication of commencement of works) and SCIA (certified notification of the start of works) are two examples of procedures.
Although all municipalities allow individual citizens to create both by themselves, it is preferable that professionals such as architects and surveyors prepare and deliver the declarations and certificates. For the delivery of the declarations and certificates it is necessary to sign and provide a proxy.
The CILA must be delivered to the Single Administration for Building of the Municipality of reference for extraordinary maintenance interventions without structural changes or urban planning parameters.
CILA is required for the following situations:
The CILA must be presented by a qualified professional who will draw up the project drawings and sign a declaration confirming that the improvements comply with all relevant laws (for example, energy and anti-seismic). The contractor must also declare that he has no financial ties with the clients or with the company that will carry out the work and that a different authorization is not required for the modifications.
The CILA can be submitted online or through the PEC system, where the Municipality responsible for the area accepts it. It is possible to start work on the day of the presentation of the CILA.
For more information you can read the article that I have completely dedicated to the topic.
SCIA is required when signing up to deal with building works that involve an increase in units or parameters. The obligations are similar to those required by CILA.
Also in this case a technical check-up carried out by qualified professionals is required before your SCIA can become valid. The qualified technicians can officially confirm that our work has been performed according to the regulations and that it has been legally completed according to the current law.
Also in this case for more information on this topic I suggest you read the article I wrote (you can find it on the Windowo blog ).
When we talk about extraordinary maintenance we often refer to the works that must be done at home to improve the quality of life. These works usually require a considerable economic investment and can only be carried out by specialized firms.
In some cases, the tax concessions provided by law make it possible to deduct part of the expenditure incurred. In addition, bonuses have also been provided for those who decide to carry out these works.
Let's see in detail what the current situation is in this matter.
The Budget Law has increased the duration of the tax deduction for extraordinary maintenance works until 31 December 2024 ( home renovation bonus ). This is a 50% personal income tax deduction on expenses for a maximum of 96,000 euros for each real estate unit. The deduction is divided into 10 equal annual installments.
For more information on how the deduction works and the documents necessary to take advantage of it, I invite you to visit the website of the Revenue Agencies .
For the provision of services or the purchase of certain goods relating to extraordinary maintenance works, the application of the 10% discounted VAT for restructuring is envisaged.
To take advantage of the reduced VAT to renovate , I remind you that the purchase must be made by the company to which the work was commissioned. The latter will issue an invoice by charging the cost of materials and labor with 10% VAT.
The relief is possible for these types of goods:
The eco -bonus is the tax deduction recognized for the energy redevelopment of existing buildings.
So this is another interesting bonus to be exploited for extraordinary maintenance interventions related to energy saving (for example the insertion of solar panels).
The 110 percent Superbonus is flanked by ordinary tax deductions: energy redevelopment works remain 65 percent and 50 percent subsidized if not carried out jointly with the leading ones.
If you want to learn more about the subject, I recommend reading the Superecobonus 110% and Ecobonus 50% manual that you can find on sale in our category dedicated to training for window makers.
Now you have understood the difference between extraordinary and ordinary maintenance. We have also seen together what are the procedures to request the appropriate permits and notify the competent authorities.
Finally, we also dealt with the tax advantages available to those who subject their home to certain types of extraordinary maintenance work.
So have you decided what kind of maintenance your home needs? Let me know by commenting below.
I'm Elia Caneppele, author of this article and founder of Windowo, the Italian shop specialising in the online sale of products for windows. My speciality is doing SEO for ecommerce and blogs, which, in simple terms, means getting people to find us on the Internet.
Since 2014 I have been a digital entrepreneur and, in addition to managing Windowo, I also deal with the communication of Autismo.it. I create content trying to convey as much value as possible to our customers.
Below I leave you the links to my social networks: I can't wait to get in touch with you personally.
