Renovation Bonus for Cohabiting Couples
The Renovation Bonus offers a 50% deduction on expenses related to the renovation of homes and common areas in residential buildings. This tax relief is regulated by Article 16-bis of Presidential Decree no. 917/86. But what about couples who are not legally married but are living together?
An online magazine for the Revenue Agency, Tax Today, addressed this question. A reader inquired about claiming the Renovation Bonus when one partner has just purchased a house, despite living with their partner in a different residence.
The Tax Office clarified that individuals who regularly register as a de facto couple can also benefit from this deduction. As stated in Article 16 of the Tuir since 2016, those who bear the costs of renovating a property can request the deduction, including the de facto cohabitant of the owner or holder of the property, even without a formal loan agreement.
The deduction applies to expenses incurred for interventions carried out in one of the homes where the cohabitation relationship exists, regardless of which property is the primary residence.
The Tax Office also provided additional information regarding the verification of stable cohabitation. This status aligns with the concept of an anagraphic family, as defined by the registry regulation of Presidential Decree no. 223/1989. This can be verified through official records or through self-certification, following the guidelines of Article 47 of Presidential Decree no. 445/2000.
Note: The status of cohabitation must exist at the time the claim is activated, the work commences, and when the eligible expenses are incurred.