{"id":8193,"date":"2025-09-24T13:08:25","date_gmt":"2025-09-24T11:08:25","guid":{"rendered":"https:\/\/www.mavarredamenti.com\/?p=8193"},"modified":"2025-09-25T10:56:44","modified_gmt":"2025-09-25T08:56:44","slug":"vepa-deductible-in-free-building-without-the-need-for-permits","status":"publish","type":"post","link":"https:\/\/www.mavarredamenti.com\/en\/vepa-detraibili-in-edilizia-libera-senza-necessita-di-permessi\/","title":{"rendered":"VEPA Deductible in free building (*no permit required)"},"content":{"rendered":"
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The installation of moveable panoramic glazing (VEPA) can benefit from the IRPEF deduction<\/strong> 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%<\/strong> of the documented expenses incurred up to a maximum amount of \u20ac96,000 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.<\/p>

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.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Characteristics required by Art. 6 TEU<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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It is precisely Article 6(1) of the Building Code that requires that VEPAs must:<\/span><\/div>
\u00a0<\/div>
- being removable<\/strong> and totally transparent (MCS);<\/span><\/div>
- perform temporary functions of protection from atmospheric agents<\/strong>, of improving the acoustic performance and <\/strong><\/span>energetic<\/strong>reduction of heat loss, partial sealing from rainwater (MCS);<\/span><\/div>
- relate to balconies<\/strong> projecting from the body of the building or loggias falling inside the building ('declaration <\/span>replacement' to be verified by the client).<\/span><\/div>
To be brought back to the<\/span>'<\/span>free building activities, in addition, panoramic windows:<\/span><\/div>
- must not give rise to permanently enclosed spaces, i.e. they cannot generate new volume;<\/span><\/div>
- must not lead to a change in the intended use of<\/span>'<\/span>use of the<\/span>'<\/span>property (e.g. from ancillary area to<\/span><\/div>
useful area);<\/span><\/div>
- must favour a natural micro-aeration<\/strong> allowing the circulation of a constant flow of air at <\/span>guaranteeing the healthiness of domestic interiors;<\/span><\/div>
- must have technical-constructive characteristics and an aesthetic profile that minimises the<\/span>'<\/span>visual impact and <\/span><\/div>
clutter and also such as not to change the existing architectural lines.<\/span><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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DEDUCTIONS<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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L<\/span>'<\/span>installation of VEPAs can benefit from the IRPEF deduction provided by the<\/span>'<\/span>Article 16-bis, paragraph 1 of the TUIR, in the case of <\/span>interventions of extraordinary maintenance and renovation<\/strong> construction work falling within the more general scope of <\/span>rehabilitation of the built heritage as provided for in subparagraph (b) of<\/span>'<\/span>Article 16-bis (1) of the TUIR.<\/span><\/div>\n
 <\/div>\n
In such circumstances, according to the principle of drawing smaller interventions into higher ones, the expenses related to<\/span><\/div>\n
all<\/span>'<\/span>installation of VEPAs are included in the same ANNUAL expenditure limit of 96,000 euro as the so-called<\/span><\/div>\n
Bonus Ristrutturazioni, i.e. the 50% IRPEF deduction for this type of intervention.<\/span><\/div>\n
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Until 31.12.2025<\/strong> the maximum expenditure limit on which the 50% deduction is to be calculated will be 96,000 euro<\/strong> for each <\/span>real estate unit, while from 1.01.2026 the expenditure ceiling will fall to EUR 48,000 per unit <\/span>real estate.<\/span><\/div>\n
The deduction is recognised up to a limit of<\/span>'<\/span>gross IRPEF; therefore, any excess of the deduction <\/span>compared to the gross tax is lost and cannot be claimed back, nor can it be carried forward as a credit in future years <\/span>or used in compensation pursuant to Article 17 of Legislative Decree 241\/1997.<\/span><\/div>\n
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*To be verified that there are no landscape restrictions or structural modifications.<\/span><\/h6>\n<\/div>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

L\u2019installazione di Vetrate Panoramiche Amovibili (VEPA) possono beneficiare della detrazione IRPEF di cui all\u2019art. 16-bis, comma 1 del D.P.R. n. 917\/1986 (TUIR), al ricorrere di determinate condizioni. La detrazione IRPEF spetta nella misura del 50% delle spese documentate e sostenute fino ad un importo massimo di 96.000 euro per unit\u00e0 immobiliare. Tale detrazione IRPEF spetta […]<\/p>\n","protected":false},"author":1,"featured_media":8198,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_angie_page":false,"page_builder":"","footnotes":""},"categories":[10],"tags":[],"class_list":["post-8193","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articoli"],"acf":[],"yoast_head":"\nVEPA Detraibili in edilizia libera (*senza necessit\u00e0 di permessi) - Mav Arredamenti<\/title>\n<meta name=\"description\" content=\"VEPADetraibili in edilizia libera (*senza necessit\u00e0 di permessi)\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.mavarredamenti.com\/en\/vepa-deductible-in-free-building-without-the-need-for-permits\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"VEPA Detraibili in edilizia libera (*senza necessit\u00e0 di permessi) - 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