Does it end like this? Not. There are cases in which the replacement of the tub with the shower is tax-deductible.
The most common case is when the transformation of the tub into a shower is one of the jobs performed during the extraordinary maintenance of the house. For exceptional support is defined as the restructuring of structural elements for which it is allowed to take advantage of the tax credit.
This category includes the renovation of the bathroom pipes, the construction of a second bathroom, the moving of the partitions of the rooms, and so on. In essence, the transformation of the tub into a shower is deductible only if it falls within a series of therapeutic or conservative interventions of the house.
As for the procedure to take advantage of the 50% tax benefits, provided in the case of building renovations, it is necessary to follow a specific process, under penalty of forfeiture of the right to take advantage of the bonus.
Here is some useful information that allows you to follow all the steps necessary to obtain tax relief correctly.
The transfer speaker as the only means of payment. To be entitled to the 50% deduction provided for in the case of building renovation, it is mandatory to pay the company in charge of the works through a bank or postal transfer. But this is not enough.
And ‘necessary that the purpose of the transfer is reported the words: “Payment of building renovation works art. 16-bis DPR917 / 86 invoice number xx of the dd / mm / AAAA ”. In reality, this is one of the many formulas, including the indispensable elements that must be present in the reason: the law, the invoice number, the invoice date. In the bank and the post office, however, they are found in the modules already prepared with the exact wording. Just complete them with the missing data.
To take advantage of the deductions, do you need to communicate something to the Revenue Agency?
No, it is not necessary to show any document or communicate anything to the Revenue Agency. Fill in the fields dedicated to tax deductions at the time of the tax return to be recognized as the amount accrued on credit.
In the event of a restructuring, what VAT rate is it entitled to?
The VAT rate to which one is entitled in the payments for the supply and installation of the materials necessary for the renovation of the houses is 10%. The decree provides for this type of intervention to be subject to reduced taxation to incentivize further the subjects who must carry out the restoration work.
Therefore, in the case of replacing the tub with the shower, always as part of extraordinary maintenance interventions, both the 50% tax relief and the VAT rate reduced to 10% instead of 22% can be used.
Does the deduction also include the cost of VAT?
It is possible to deduct the entire amount paid to the company that carried out the renovation work, including VAT. The amount to be deducted is shown on the invoice.
In how many years is the sum due settled following the tax deduction for restructuring operations?
The amount due, quantified as 50% of the total expenditure incurred, is divided into ten annual installments. This means that if you have the right to recover 2,000 euros, 200 euros a year will be reimbursed for ten years.
What do you have to do to get the deduction?
To obtain the deduction, all you have to do is indicate, during the compilation of the tax return, the amount spent on the restructuring operation.
There are specialized fields on models 730 and 740. In case of difficulty or doubt, it is better to rely on an accountant or the nearest CAF.