Few people know this but the income tax deduction of 50% for ordinary and extraordinary maintenance which also works on interventions to prevent injuries in the home, the risk of theft and robbery and that of the adaptation of plants to the regulations regarding safety. For example, the replacement of gas pipes, installation of smoke detectors, repairing malfunctioning electrical outlets or installing a handrail.
The deduction for those who perform this type of work by June 30 is 50% of the costs incurred. After this date, the discount drops to 36%. The bonus does not apply to the mere purchase of household appliances with new security mechanisms. It is necessary that the purchase is connected to an operation on the property. The bonus is also responsible for the adoption of measures to prevent the commission of unlawful acts by third parties such as burglary, theft and robbery. It is therefore the installation of armored or reinforced doors, peepholes, deadbolts, gates, fences, railings on the windows, shutters with locks, reinforced glass or wall safes. It also facilitates the installation of alarm systems and cameras connected with centers of private security. However it offers no discount for contracts entered into with institutions of supervision as this is not intervention on real estate.
To be entitled to deductions you must pay the bank transfer or postal. It is no longer necessary to send the appropriate Notice of commencement of work that used to be sent. You simply specify the data of the property concerned in the model Act.