The refurbishment of the flooring of an existing building raises several doubts regarding the possibility of obtaining tax breaks. The Revenue Agency defines which are the interventions on the floors that give the right to the benefits:

  Replacing floors in routine maintenance (on shared condominium parts) – 50%;

 Replacing floors following energy efficiency interventions (IRES or IRPEF subjects, condominium common parts, individual real estate units) – 50% -65%; in the event that the upgrade increases the residential units by two energy classes – 110%

Floors of single real estate units or condominiums

The pavement reconstruction intervention can always be deducted if it concerns the common parts of an apartment building, even if it falls within the scope of ordinary maintenance. Specifically, the new floor must be located in the same position as the previous one inside the building. The deduction concerns these items of expenditure:

• Removal of the existing floor, including the subfloor
• Creation of the new substrate
• Supply and installation of the new floor.

It is also possible to deduct interventions that concern the simple repair of internal floors, always within the common parts of the condominium, even if the tiles are not replaced. The situation is different for private homes. In this case, in fact, the intervention of ordinary maintenance alone does not fall within the facilities. Taking a practical example, the installation of a new parquet in one or more rooms does not allow access to the deduction, as it is considered ordinary maintenance.

Deductions on energy saving: Ecobonus and Super Ecobonus 110% floors

The renovation of the floor, in addition to the deductions related to building renovations, can be traced back to the deductions related to energy saving: the Ecobonus, that is a set of tax deductions provided for building interventions that increase the level of energy efficiency of buildings existing.

With the renovation of the floor, you are entitled to the Ecobonus if the intervention falls into the category of horizontal opaque structures (paragraph 345, article 1, Law 296/2006) which contribute to the energy saving of the envelope of existing buildings. The operation must therefore be linked to an energy efficiency project, and in this case the bonus translates into a deduction that varies between 50% and 65% of the work amount.

For these interventions the maximum value of the tax deduction is 60,000 euros. The interventions must relate to existing buildings, parts of existing buildings or existing real estate units belonging to any cadastral category, including buildings used for the operation of the company and rural buildings.