50% tax allowance. Works for which allowance applies

23 June 2012

The works for which the 50% allowance applies also include the replacement of fittings, changing the boiler for a condensing model and the installation of solar panels for hot water production. In particular, as regards fittings, the following works apply for a tax allowance (from IlSole24Ore):IN THE HOMEWindows: installation of new windows or modification of existing onesExternal windows: alarmExternal fittings, shutters, reinforced external door: new installation or replacement with others of a different shape, material or colour (only if carried out on the whole facade)Reinforced external door: new installation or replacement with another of a different shape, material or colourDoors: enlargement involving modest amount of demolitionExternal doors and windows: enlargementInternal reinforced door: new installationFrench window: new installation or replacement with another of a different shape, material or colour or change from window to French windowExternal doors: new installation or replacement with others of a different shape, material or colourRolling shutters: new installation or replacement of the existing one with a new typeExternal windows, doors and shutters: new installation or replacement with others of a different shape, material or colourIN SHARED AREASExternal gates and main entrances: repairs or replacements, maintaining existing shape and colourWindows: replacement without changing the typologyExternal and internal fixtures, shutters: repairs or replacements, maintaining existing shape (occasionally also colour)External reinforced door, French windows, external and internal doors: repairs or replacements, maintaining existing shape (occasionally also colour)Internal doors: enlargement involving modest amount of demolitionRolling shutters: replacements maintaining the size and colour of the existing onesInternal and external windows, doors and shutters: repairs or replacements, maintaining existing shape (occasionally also colour)