For all expenses incurred by 31 December 2018, it is possible to take advantage of a deduction from Irpef of both 36% for all expenses incurred in the building renovation, up to a maximum amount of 48,000 euros per property unit. However, it is possible to take advantage of a higher deduction (50%) and the maximum limit is 96,000 euros.
The deduction, divided into 10 annual installments, is due to all those who proceed in carrying out restoration and conservative rehabilitation and building restructuring interventions, concerning buildings, carried out by construction companies.
