(Teleborsa) – Green light for the deduction of the expenses for renovation works incurred by the cohabiting partner more uxorio.
With a resolution, the Revenue Agency explains that, in the event of interventions to recover the building heritage, the non-owner cohabitant of the property subject to the same interventions who bears the costs can benefit from the same facilitation due to cohabiting family members, even if does not have a loan agreement.
The tax discount for the recovery of the building heritage applies to the expenses incurred by taxpayers who own or hold a property on which interventions are carried out, or by family members living with them at the time the works begin.
The Revenue Agency explains that the law on civil unions, while not equating de facto cohabitation to a union based on marriage, has attributed legal value to this social formation, noting a "concrete link" between the cohabitant and the property intended for common residence.
