Building renovation offers a valuable opportunity thanks to the tax deductions provided by law. It is possible to deduct 50% of expenses incurred between 2012 and 2015, up to a maximum of €96,000 per property unit. Starting in 2016, the deduction rate drops to 36% with a cap of €48,000. All expenses must be documented with invoices and bank transfers, and records must be kept for ten years.

Deductible interventions include both ordinary maintenance on shared condominium areas (such as painting or floor replacement) and extraordinary maintenance on individual apartments: removal of architectural barriers, replacement of windows and doors, system upgrades, elevator installation, and improvement of sanitary facilities.

The law also allows a 50% deduction on expenses for the purchase of furniture and high-efficiency household appliances (A+ class), up to a maximum of €10,000. This includes beds, wardrobes, refrigerators, washing machines, dishwashers, tables, ovens, and mattresses, provided they are purchased after the start of the renovation work and paid for by bank transfer or credit card.

Deductions also apply to energy-saving and seismic upgrading interventions, with a rate of 65%. To benefit from the tax incentives, the cadastral data of the property must be correctly included in the tax return, along with the required supporting documentation.