the Ag enzyme Revenue, in its resolution 4 / E, 4 January 2011, clarifies the situation to the questions raised about the applicability of deduction of 36% ( Article . a law 449/97) and 55% ( art. a law 296/06) on restructuring, the case of expansion under the House plan.
had been asked in particular to be able to know whether, for the assistance of extension referred to housing plan ( art. 11 of DL 112/2008 ) could usufruie of deductions for renovation of the existing.
The Internal Revenue Service believes that in the case of demolishing and accurate reconstruction, the reductions are applicable, as it is configured as restructuring and therefore falls under the laws 449/97 and 296/06 , in what concerns instead the expansion following the housing plan, there are two cases:
1 - restructuring existing extension, which competes for the party to restructure the deduction, but not in part responsible for the enlargement ( because it would be new construction )
2 - demolition and reconstruction of the building with expansion, then the deduction does not compete, they are not separate the part of new construction on the side of demolizine and faithful reconstruction ( surgery is a whole new building because it has different shapes and volumes compared existent).
For new construction, see Circular 57 / E 1998, 36 / E 2007 and 39 / E anno 2010.
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