They also include the implementation of continuous structural monitoring systems for seismic purposes, provided that they are carried out in conjunction with one of the seismic interventions. Deductions are also available for insurance premiums related to the risk of catastrophic events on housing units.

The Inland Revenue has specified that in order for a property unit to qualify as functionally independent, ‘it must be equipped with installations or artefacts of any kind, such as gas, water, electricity or heating systems for exclusive property’. The MEF also clarified that functional autonomy and the presence of one or more autonomous accesses from the outside are the basic characteristics that a building must possess in order to be considered autonomous and independent.

This includes work to replace existing winter air conditioning systems with:

• Systems for heating, cooling and hot water supply
• Condensing boilers
  In order to guarantee the 110% deduction, the interventions must ensure the improvement of 2 energy classes of the building or, where not possible, the achievement of the highest energy class.

With reference to the type of interventions, it should be noted that during the conversion process, restructuring interventions involving the demolition and reconstruction of the building, which meet the minimum energy requirements necessary to benefit from the 110% deduction listed above, were also included among the eligible interventions. In that case, the expenditure limits are those laid down in paragraphs 1 and 2 of Art. 119 (€ 50,000 / 40,000 / 30,000 / 20,000/ 15,000 depending on the type of intervention and building).