
Extraordinary maintenance represents a crucial aspect in the management of buildings, systems and real estate assets. Understanding the difference between ordinary maintenance, extraordinary maintenance and renovation is essential to avoid regulatory errors, correctly plan interventions and optimize costs. Proper classification of interventions allows access to tax incentives and compliance with administrative procedures required by law.
According to Article 3, letter b) of D.P.R. 380/2001, extraordinary maintenance includes works and modifications necessary to renew or replace even structural parts of buildings, as well as to integrate sanitary and technological systems, provided they do not alter the overall volume or intended use. The Simplification Law 120/2020 expanded the definition, including the subdivision and merging of real estate units, still without changes in volume or use.
Extraordinary maintenance interventions are numerous and vary according to the needs of the property. Below is an overview of the main permitted works:
Remember: each intervention must comply with regulatory limits, without modifying the building’s volume or intended use.
Specific authorizations are required for extraordinary maintenance:
Applications are submitted through the municipal One-Stop Building Desk, with the support of a licensed professional who certifies compliance of the interventions. Proper document management is essential to avoid penalties and ensure traceability of the works.
It is important to distinguish extraordinary maintenance from other categories of intervention:
Correct classification of interventions avoids procedural errors and administrative sanctions.
Extraordinary maintenance interventions may benefit from tax incentives such as the renovation bonus and reduced 10% VAT for works carried out by companies. Some materials purchased directly by the client may be subject to standard 22% VAT. It is essential to keep all documentation to access deductions.
Extraordinary maintenance management presents several critical issues:
For effective management, it is recommended to:
The adoption of digital solutions such as Digital Twin and CMMS makes it possible to simplify the management of extraordinary maintenance interventions. These tools allow you to:
UTwin integrates Digital Twin and CMMS functionalities, offering a single platform for digital building management. With UTwin, it is possible to archive documents, plan interventions, monitor work progress and ensure full traceability of every operation, improving efficiency and transparency.
To best manage extraordinary maintenance, it is essential to:
A structured and digital management of interventions ensures safety, cost savings and regulatory compliance.
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