Tax deductions and concessions

Guide to tax deductions and VAT concessions

By purchasing from Dieffematic you can take advantage of the tax deductions on building renovations and 4% or 10% subsidized VAT.
Since these are quite complex regulations and subject to variations, we invite you to consider the following as purely indicative and always refer to what is published on the Revenue Agency website.

Tax deduction for renovation

The tax deduction is 50% up to a maximum of € 96,000 and applies for extraordinary maintenance and building renovation carried out on the individual residential real estate units and ordinary maintenance works concerning common parts of residential buildings.

To find out more, consult the guide of the Revenue Agency you find at this link:

Download the guide drawn up by the Revenue Agency

How to get tax deductions

To obtain the deductions, it is necessary to make the payment by bank transfer from which they are:

• reference to the standard (article 16-bis of Presidential Decree 917/1986);
• tax code of the beneficiary of the deduction;
• Tax code or VAT number of the payment beneficiary (NS VAT 02264070687)

As a causal or invoice number we ask you to enter the order number.

Upon receipt of the bank transfer, an invoice is issued in which the description of the products purchased and the reference to the order number entered in the reason is present.

2. subsidized VAT

Subsidized VAT rates:

• 4% for first home construction not luxury and rural constructions intended for residential use;
• 10% for restoration and conservative restoration and urban and building renovations and for primary and secondary urbanization works;
• 4% for possession of law 104;

The application of the subsidized rate is subject to the release by the buyer, of a declaration relating to the use of the goods for the implementation of the subsidized works above and must be accompanied by the documents, issued by the competent administrations, which define the type of intervention. The documentation presented by the buyer must be examined by the administrative office of Dieffematic in order to ascertain the existence of the above requirements and decide whether the subsidized VAT rate is possible, as required by the customer.

To find out if you can take advantage of the facilitated VAT, you can read our guide application subsidized rates.

Downloadable documents:

Subsidized VAT application for the purchase of finished goods
4% VAT
VAT 10%
VAT 4% Law 104