730, from the boiler to the bathtub: all the news on … – Adnkronos

Posted on: 03/03/2016 24:00

 They come, in view of the compilation of form 730, the last clarifications Revenue Agency (Circular no. 3 / E / 2016).

  HEALTH – The expenses related to the processing of Mesotherapy and ozone therapy are allowed as a deduction attributable to domestic natural treatments. For the purposes of deductibility it is necessary, however, that expenditure is related to a medical prescription. As it regards the treatment of ‘halotherapy’ or salt charges are not deductible to the state. are not deductible either the costs for services rendered by a educator . The agency also for the detection of Deaf recipients of tax benefits was deemed correct the reference to the law n. 381 of 1970.

  ATTRIBUTABLE TO COUNTRY HOME – The Agency requires that all co can deduct the share of the relevant income, used as primary residences service, equal to the percentage of ownership of the same relevance . Regarding the restoration work of the building heritage carried on a common relevance to two homes, to identify the spending limit to calculate the deduction it is necessary to take into account the number of housing units served by the same relevance. The maximum spending limit is EUR 96,000.

  REPLACEMENT BOILER ‘BONUS MOBILE’ – The replacement of the boiler, as direct intervention to replace an essential component of the heating system and as such qualifies intervention of “ extraordinary maintenance “, allows access to the furnishings bonus, in the presence of energy savings achieved compared to the previous situation.

  COST OF REPLACEMENT HEALTH – According to the information provided by the Ministry of Infrastructure and Transport, the Agency considers that the intervention of replacing the bathtub with another tub with openable door or shower are not eligible for aid with deductions as classified among the interventions of maintenance . It is also believed that the intervention of replacement of the bath with the other bath with openable door or with shower is not agevolabile either as direct intervention to the elimination of architectural barriers, even if able to reduce, at least in part, the physical sources of discomfort obstacles for the mobility of anyone and to improve the safe use of health equipment. It is understood that the replacement of the tub and health in general can be considered agevolabile if replacement is integrated or linked to operations more , as in, for example, the full renovation of the bathroom plumbing, with material innovation, which also involves the replacement of health.

  BUY PROPERTIES TO RENT – In relation to the deductibility of the cost of acquisition of residential properties to be leased the limit of 300.00 Euros is the maximum amount of total expenditure to calculate deduction, for the whole period of validity of subsidy, both with reference to residence or to the taxpayer. The circular also states that the method of calculating the amount of deductible interest expense to purchase the building for lease are in line with those paid on the purchase of dwelling to be used as a principal residence. The deduction of 20 percent of the purchase price of residential real estate units, to be leased is subject inter alia to the length of the contract.

  COST OF ATTENDANCE SCHOOL – The substantial voluntary contributions in donations aimed at ‘ technological innovation (eg. Purchase of printer cartridges), all’ School Construction (eg. payment small and urgent maintenance or repair work), to ‘ expansion of training (eg. purchase of photocopying checks or depth) within the scope of the deduction of 19 percent. Instead, taxes, mandatory contributions and voluntary contributions and other donations, approved by schools or their organs and supported for school attendance fall under deduction of expenses for attending of schools childhood, the first cycle of education and the secondary school of second degree for an annual amount not greater than 400 euro per pupil or student . These include the registration fee, the tuition fee and spending on school meals. It remains, in any case, excluded from deduction the purchase of stationery and textbooks for secondary school first and second grade.