In the case of demolition and reconstruction of a building with an expansion of volume , according to the provisions of the regional legislation, implementing the cd. "Home Plan", is excluded the applicability of the deduction of 36% and 55%, recognized, respectively, for renovating old buildings for housing and energy upgrading of existing buildings. Otherwise, if the enlargement surgery is performed, according to the "Home Plan" as part of a restructuring that does not involve the demolition of the original building, the same is entitled to benefits only for expenses related the work on the portion of the existing building.
These are explanations provided by the Inland Revenue with the Resolution No. 4 / E, 4 January 2011 , which has been expressed concerning the applicability of deductions of 36% and 55% in the presence of renovation and expansion, with or without demolishing the original building, carried out in compliance with regional regulations for implementing the cd. 'Piano house', introduced article 11 of Decree 112/2008, converted with amendments by Law 133/2008.
In particular, following the understanding reached in the State-Regions and local authorities 31 March 2009, which provides the legal basis for the enactment of laws regional, it was established that local authorities may authorize the extension of buildings for residential use up to 20% of their volume or surface area.
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