Tax breaks for listed buildings


The tax relief provided for listed buildings, mainly to these items:
- income taxes;
- the registration tax;
- the mortgage and land taxes;
- the council tax.

Income tax benefits


The owner of a property bound are recognized benefits for both the determination of income from buildings listed in the tax return, and for the charges paid for the maintenance, restoration and asset protection.


In particular, for this type of property, the tax base was calculated until recently, with more favorable criteria than the other buildings, which was independent from the cadastral income and any rental payment, but it was estimated through the application of lower rates of valuation provided for housing the taxable area in which the building is located .


With the recent entry into force of the Tax Simplification Decree (Decree 16/2012) However, the tax treatment of these properties has been revised and are back to being taxed lease payments .
Therefore it was ordered that the income of the buildings is bound equal to rental rates reduced flat rate of 35% , if higher than the average ordinary income determined by the application of the valuation rates.


The law also provides that you can deduct from income tax expenses of maintenance, restoration and conservation of the property bound property.
It must of course be required to work or have proven and demonstrated need.


For registration tax concessions


This tax applies a 50% reduction in the rate due in case of transfer of the property, provided that the buyer will not fulfill its obligation to keep the property under protection.


Tax breaks for the Municipal Unica


The legislation also provides for concessions as regards the payment of Tax on Municipal Property.


With the elimination of this tax and its replacement by the IMU, it has also been revised these facilities.


In particular, the tax base for tax calculation is reduced by 50% , confirming the favorable treatment for these buildings, but increasing amounts than had previously with the different calculation of tax base.


How to claim tax benefits for listed buildings


To get the tax breaks for property bound you need to submit to the Superintendent Competence one instance, the annexes to a document may vary depending on the certification required, but you should always be the following:
- on plain paper apply for recognition of bills like deductible expenses in the tax return in accordance with Presidential Decree of 22.12.1986 n. 917 Article 15;
- Copies of the invoices of the contracting companies work. Invoices should indicate the type of work performed, the type and amount of materials used and the amount of working hours;
- extremes of headlines authorization required to the City for such jobs.


Other documents that may be required, are:
- metric calculation in the final balance;
- a self-certification of the owner;
- floor plans and drawings;
- photographic documentation before - during - after work;
- copy of the authorization from the Superintendency.