Difference between extraordinary maintenance and building renovation: what you need to know

Why it is essential to distinguish between extraordinary maintenance and building renovation

Understanding the difference between extraordinary maintenance and building renovation is essential for anyone managing properties, both private and corporate. Correct classification helps avoid penalties, access tax incentives, and plan work efficiently. Italian regulations clearly distinguish these two categories, with direct impacts on permits, timelines, and costs.

Regulatory definitions: what the law says

According to D.P.R. 380/2001, art. 3:

• Extraordinary maintenance: works involving renewal or replacement of parts, including structural elements, without altering overall volume, shape, or intended use.
• Building renovation: works leading to a radical transformation of the building, including changes in volume, shape, or intended use.

Other categories to be aware of include ordinary maintenance (minor repairs and replacements without structural changes), restoration and conservative rehabilitation, and new construction.

Technical and practical differences: how to recognize them

To distinguish between extraordinary maintenance and building renovation, it is useful to consider some key criteria:

• Extraordinary maintenance:
• Replacement of systems (electrical, plumbing, heating) without modifying the load-bearing structure.
• Renewal of structural elements such as floors or stairs, provided volume is not altered.
• Internal modifications such as creating or removing non-load-bearing partitions.

• Building renovation:
• Demolition and reconstruction, even partial.
• Increase in volume or modification of the building shape.
• Change of intended use (e.g., from office to residential).
• Interventions affecting load-bearing structures or the overall appearance of the building.

An incorrect classification can result in delays, penalties, and loss of tax incentives. It is crucial to carefully assess the nature of the work before starting any intervention.

Administrative procedures and required permits

Each type of intervention requires specific building permits:

• CILA (Certified Start of Works Notice): for most extraordinary maintenance works that do not involve structural elements.
• SCIA (Certified Activity Start Report): required for more complex works, including structural ones, without increasing volume.
• Building Permit: mandatory for renovations involving extensions, shape changes, or change of use.

An error in choosing the correct permit may lead to administrative sanctions and, in serious cases, building violations resulting in work stoppage and loss of incentives.

Tax incentives: which opportunities to take advantage of

Both extraordinary maintenance and building renovation allow access to important tax bonuses:

• Renovation Bonus: 50% tax deduction on expenses incurred until December 31, 2025, with variable spending limits.
• Furniture Bonus: 50% deduction for furniture and large appliances, linked to extraordinary maintenance or renovation works.
• Eco-bonus and other incentives: available for works improving energy efficiency or accessibility, often combined with complex renovations.

Warning: correct classification of the intervention is essential to retain the right to tax deductions and comply with legal deadlines.

Practical advice for managing construction works

To avoid mistakes and optimize time and costs, it is recommended to:

• Rely on qualified professionals (architect, engineer, surveyor) for assessment and permit management.

• Always verify:
• If structural elements are modified or volume is increased.
• If the intended use of the property changes.
• If new systems are planned or significant changes to existing ones.

A preventive checklist reduces the risk of errors and ensures regulatory compliance.

Digitalization and smart management: the added value of digital platforms

The digitalization of construction processes through platforms such as Digital Twin and CMMS enables centralized documentation, monitoring of intervention status, and facilitates regulatory compliance.

• Digital intervention history always available.
• Collaboration between professionals and simplified document management.
• Reduction of errors and management time thanks to automated notifications and workflows.

A smart approach improves operational efficiency and simplifies access to bonuses and incentives.

Summary: key takeaways

The distinction between extraordinary maintenance and building renovation is crucial for effective property management. Correctly classifying interventions, choosing the right permits, and leveraging digitalization are key steps to save time, money, and ensure compliance.