An Investment Opportunity: Loft Bonus “Bonus Sottotetto”

loft fiscal bonus in Sardinia, Italy sottotetto

Introduction

When it comes to real estate, taking advantage of bonuses and incentives can significantly impact property ownership and investment. Whether it’s the loft bonus in Italy, facades renovation incentives, or other property-related benefits, understanding the available opportunities is crucial. These incentives can range from tax deductions to support for renovation projects, ultimately contributing to the enhancement and value of real estate assets. Individuals can make informed decisions and maximize the potential advantages associated with their properties.

Here we will discover the opportunities concerning the loft bonus (“bonus sottotetto“).

To obtain this bonus for a property in Italy, it is important to understand the requirements, procedures, and benefits associated with this opportunity. Here are some key questions related to this topic and one of the most important rules from the Consiglio di Stato in Rome, the Supreme Administrative Court.

Requirements to Obtain the Loft Bonus

To access the loft bonus in Italy, certain requirements must be met. Some common requirements include:

  • Residency in the property for a certain period.
  • Compliance with specific energy efficiency standards.
  • Completion of the bureaucratic procedures required to obtain the bonus.

Procedures to Apply for the Bonus

The procedures to apply for the loft bonus can vary depending on the municipality and region where the property is located. However, in general, the main steps include:

  1. Verification of requirements: Ensure that all requirements are met to access the bonus.
  2. Submission of documentation: Collect and submit all the required documentation for the bonus application.
  3. Approval process: Wait for the approval of the application by the competent authorities.
  4. Execution of works: Once approval is obtained, proceed with the execution of the loft renovation works.

Benefits of the Loft Bonus

Obtaining the loft bonus can offer several advantages, including:

  • Tax incentives: Possibility of benefiting from tax deductions or exemptions.
  • Increase in property value: Loft renovation can contribute to increasing the overall value of the property.
  • Improvement of energy efficiency: Renovation works can lead to an overall improvement in the energy efficiency of the building.

Obtaining a bonus for lofts in Italy can be an advantageous opportunity for property owners interested in improving and enhancing their properties. However, it is essential to accurately inform oneself about the requirements, procedures, and benefits associated with this initiative to maximize the opportunities offered by the bonus.

What are the procedures for requesting the bonus on attics in Italy?

The requirements to obtain a bonus for lofts in Italy can vary based on local and national legislation. However, some common requirements include compliance of the loft with housing standards, energy efficiency, and adherence to building regulations. 

For instance, it is important to ensure that the loft has the necessary characteristics to be considered habitable, such as the minimum ceiling height and compliance with regional and national regulations. National and local legislation can influence the requirements related to the minimum ceiling height and other structural aspects of the loft. It is advisable to consult a professional technician to assess the loft’s compliance with the specific requirements of your area. 

The legislative situation regarding lofts in Italy is particularly heterogeneous, with a wide gap between different areas. National legislation sets the minimum height at 2.70 meters for all rooms and 2.40 meters for ancillary spaces (corridors, entrances, etc.). Regional legislation has introduced an additional measure, the weighted average height, obtained by dividing the volume by the useful surface of a room. 

This measure allows for exceptions, such as for ancillary spaces or mountainous areas. It is important to be aware of these requirements and consult local authorities or professionals to ensure compliance when applying for the loft bonus in Italy.

Alert: Maximizing Building Volume – The Council of state Ruling.

With the ruling 1047/2022, the Council of State clarified that creating new urban volume by reclaiming an attic doesn’t necessitate its use as a “bedroom or a room requiring prolonged stay,” but rather its suitability for service purposes suffices.

If the attic can be utilized as a service area – such as a bathroom, storage room, or dressing room – it contributes to the gross floor area and urban volume. In such cases, redeveloping the attic without proper authorization constitutes an unauthorized intervention.

Expanding Urban Space: Reclaiming Attic Volume

In its n. 1047/2022 ruling, the Council of State highlighted that converting an attic into usable space doesn’t mandate its exclusive use as a bedroom but can include service areas. Utilizing the attic for services like bathrooms or storage contributes to the overall floor area and urban volume. Undertaking attic reclamation without proper authorization constitutes unauthorized development.