The 10 percent rate applies to the provision of services relating to procurement contracts relating to restoration and conservative rehabilitation and building and urban restructuring, excluding interventions relating to ordinary maintenance and extraordinary
– “restoration and conservative rehabilitation” means the intervention aimed at preserving the building organism and ensuring its functionality through a systematic set of works that, in compliance with the typological, formal and structural elements of the organism itself, allow its intended use is compatible with them. These interventions include the consolidation, restoration and renewal of the building’s constituent elements, the insertion of accessory elements and systems required by the needs of use, the elimination of elements extraneous to the building organism
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Source Agenzia Entrate
