Does the replacement of the overhead door fall within the furniture bonus?

The replacement of the (overhead) garage door can be re-entered into the personal income tax deduction of 50% for construction works (in this case we are talking about garage bonus). On the other hand, it is not possible to re-enter the furniture bonus, as this is excluded for the purchase of doors.

Let’s see, therefore, the conditions for using the garage bonus.

The personal income tax deduction for construction works

The legislator recognizes an IRPEF deduction of 50% for construction works carried out on the housing unit and related appliances (such as a garage). The works admitted to the deduction are those of:

  • Extraordinary maintenance
  • restoration and conservative rehabilitation
  • building renovation.

They are examples of interventions by Extraordinary maintenance:

  • the installation of elevators and safety stairs
  • the construction and improvement of toilets
  • the replacement of window frames and doors and windows or shutters with shutters e with modification of material or type of frame
  • the remaking of stairs and ramps
  • interventions aimed at energy saving
  • the fencing of the private area
  • the construction of internal stairs.

The deduction is to be enjoyed in 10 annual installments of the same amount with the possibility, for 2020 and 2021 expenses, to opt for the discount on the invoice or credit transfer.

The garage bonus for the overhead door: do you need the CILA?

Therefore, the expense for the replacement of the overhead door (door / window) of the garage with one of a different material or type (for example replacing the overhead door with manual opening with one with automatic opening) can be considered as work of Extraordinary maintenance and, therefore, admitted to the IRPEF deduction of 50% (so-called garage bonus).

A fundamental condition is that the garage is “relevance“Of the housing unit (therefore the pertinent constraint must be found).

The replacement of an overhead door with a different type, being an extraordinary maintenance intervention, requires the presentation of the WHAT (which is different if you replace an overhead door with one of the same type.

In this case, in fact, no deduction is due as it is an ordinary maintenance intervention).

How to pay the garage bonus fees

Another fundamental condition to enjoy the garage bonus is that the payment of the charge results from talking bank transfer, that is the one from which we can deduce:

  • reason for payment, with reference to the law (article 16-bis of Presidential Decree 917/1986)
  • tax code of the beneficiary of the deduction
  • tax code or VAT number of the recipient of the payment.

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