About interior doors tax deduction

Are you wondering whether interior doors are subject to tax deductions according to the latest legal provisions? Let’s find out which benefits can derive from the replacement of this essential furniture item.

In general, the new provisions may be quite complex with regard to this topic: what appears to be obvious is that replacing or installing doors within existing residential buildings can give tax incentives just in particular cases.

Interior doors, in most situations, can only benefit from the 50% IRPEF tax deduction for building renovation works.

The 65% tax deduction is in fact only intended for energy saving purposes, that is to say, where, for example, installed doors border on unheated spaces and have specific thermal characteristics in compliance with the technical requirements required for the exterior doors, according to the Decree of 11 March 2008.

In the event that the aforementioned building renovations are already under way, repairs and replacements of the interior doors will be eligible for a 50% deduction only and exclusively in cases where the intervention takes place on the public areas of buildings and preserves materials, colours and dimensions of the doors.

It should be added that the deduction for interior doors at 50%, may be applicable even if the interior doors are installed within individual housing units following the enlargement of the doors or the opening of new door apertures to connect two rooms or two building units.

Replacing a traditional interior door with an armoured one is another of the cases providing for deductions.

Finally, with regard to the most common renovation works, for instance the “classic” replacement of interior doors within a house, the deduction is excluded: the Tax Revenue Agency is very clear on this matter, providing for the elimination a priori of this possibility.

In general, the criteria and specifications about the deduction for the interior doors are numerous, so each case should be individually analysed in every detail with the support of a professional.