What can I find in the MAV Arredamenti outlet?

In our outlet you will find pergolas, parasols, outdoor furniture and designer pots on offer. All products are of high quality and available at discounted prices.

What does MAV Furniture offer?

MAV Arredamenti specialises in outdoor solutions: pergolas, parasols, panoramic windows, flooring, awnings, gratings, outdoor furniture and much more.

Where is MAV Furniture located?

We are based in Viterbo. We work throughout the province of Viterbo and Central Italy, with design, delivery and installation services.

Does MAV also realise customised projects?

Yes, we realise fully customised solutions for homes, commercial premises, hotels, restaurants and public spaces.

Are your products Made in Italy?

Of course! We work with top Italian brands and many of our structures are made directly in Italy, guaranteeing quality and durability.

Can I request a free inspection?

Yes, you can book a no-obligation site visit. Our team will evaluate the space and the most suitable solutions together with you.

What materials do you use for pergolas and furniture?

We use durable and certified materials such as aluminium, galvanised steel, composite wood and high-performance technical fabrics.

Do you also build structures for bars and restaurants?

Absolutely. We design customised dehors, pergolas, roofs and partitions for businesses with professional solutions.

Can I also furnish small spaces such as balconies and terraces?

Yes, we offer modular and customised solutions that are also ideal for small spaces, perfect for balconies, terraces and penthouses.

Blog

24/09/2025

VEPA Deductible in free building (*no permit required)

The installation of moveable panoramic glazing (VEPA) can benefit from the IRPEF deduction under Article 16-bis(1) of Presidential Decree No. 917/1986 (TUIR), if certain conditions are met. The IRPEF deduction is due to the extent of 50% of the documented expenses incurred up to a maximum amount of €96,000 per property unit. This IRPEF deduction is due in the case of interventions falling within the more general scope of the building heritage recovery works provided for by letter b) of Article 16-bis, paragraph 1 of the Consolidated Income Tax Act, such as extraordinary maintenance or building renovation works, provided they do not entail a volumetric increase.

The intervention of installing the VEPAs falls within those in free building pursuant to Article 6, paragraph 1 of Presidential Decree 380/2001 (Consolidated Law on Construction), but falls within extraordinary maintenance pursuant to Article 16-bis, paragraph 1 of the Consolidated Law on Income Tax, it is necessary for the taxpayer to sign a declaration in lieu of affidavit pursuant to Article 47, Presidential Decree No. 445 of 28 December 2000, in which he indicates the date of commencement of the works and certifies that, despite the fact that it is extraordinary maintenance, there is no need to submit the Cila to the Single Desk for Construction.

Characteristics required by Art. 6 TEU

It is precisely Article 6(1) of the Building Code that requires that VEPAs must:

- being removable and totally transparent (MCS);

- perform temporary functions of protection from atmospheric agents, of improving the acoustic performance and energeticreduction of heat loss, partial sealing from rainwater (MCS);

- relate to balconies projecting from the body of the building or loggias falling inside the building ('declaration replacement' to be verified by the client).

To be brought back to the'free building activities, in addition, panoramic windows:

- must not give rise to permanently enclosed spaces, i.e. they cannot generate new volume;

- must not lead to a change in the intended use of'use of the'property (e.g. from ancillary area to

useful area);

- must favour a natural micro-aeration allowing the circulation of a constant flow of air at guaranteeing the healthiness of domestic interiors;

- must have technical-constructive characteristics and an aesthetic profile that minimises the'visual impact and

clutter and also such as not to change the existing architectural lines.

DEDUCTIONS

L'installation of VEPAs can benefit from the IRPEF deduction provided by the'Article 16-bis, paragraph 1 of the TUIR, in the case of interventions of extraordinary maintenance and renovation construction work falling within the more general scope of rehabilitation of the built heritage as provided for in subparagraph (b) of'Article 16-bis (1) of the TUIR.

In such circumstances, according to the principle of drawing smaller interventions into higher ones, the expenses related to

all'installation of VEPAs are included in the same ANNUAL expenditure limit of 96,000 euro as the so-called

Bonus Ristrutturazioni, i.e. the 50% IRPEF deduction for this type of intervention.

Until 31.12.2025 the maximum expenditure limit on which the 50% deduction is to be calculated will be 96,000 euro for each real estate unit, while from 1.01.2026 the expenditure ceiling will fall to EUR 48,000 per unit real estate.

The deduction is recognised up to a limit of'gross IRPEF; therefore, any excess of the deduction compared to the gross tax is lost and cannot be claimed back, nor can it be carried forward as a credit in future years or used in compensation pursuant to Article 17 of Legislative Decree 241/1997.