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How Homes Are Renovated in Italy: Condominium Rules, CILA Permits and the Tax Deduction
How Italian home renovation works: the CILA and SCIA permits, notifying the condominium administrator, the 50% tax deduction through 2026, and floor ideas to borrow.
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In Italy most people renovate an apartment inside a condominium, so two rulebooks apply: the city's building permit (CILA or SCIA) and the building's rules, which start with telling the administrator. The state then pays back part of the bill: as of October 2026, 50% of up to €96,000 (about $107,000) on your main home, spread over 10 years. That rate drops in 2027.

Who decides what
| Work | Rule | Who files |
|---|---|---|
| Paint, floors, bathroom inside your unit | Tell the administrator first (Civil Code art. 1122) | You, by letter |
| Non-structural layout change | CILA: a notice with a technician's sworn statement | Your surveyor (geometra, architect or engineer) |
| Structural parts, façade, heavier works | SCIA, often with a structural project | Surveyor, filed with the city |
| Risers, façade, shared pipes | Condominium assembly approval | Administrator |
Telling the administrator doesn't replace the city filing, and the city filing doesn't replace telling the administrator. They're separate duties (Edilizia.com, Aug 2026).
Filing fees are small. Milan charges €75 (about $84) for a CILA and €250 to €300 for a SCIA without development charges, as of May 2026. The surveyor's fee is the real cost, and it varies by city and project.
Renting versus owning
Tenants don't renovate: the landlord does, and tenants usually repaint at most. The tax rule says the same. The 50% rate is only for owners and holders of a property right on their main home. A tenant or live-in relative gets 36% in 2025 and 2026, and 30% in 2027 (Agenzia delle Entrate).
The tax deduction, as of October 2026
| Spending year | Main home (owner) | Other cases | Cap per unit |
|---|---|---|---|
| 2025–2026 | 50% | 36% | €96,000 |
| 2027 | 36% | 30% | €96,000 |
| 2028–2033 | 30% | 30% | €48,000 |
The deduction comes off income tax in 10 equal yearly installments, so €40,000 of work in 2026 returns €20,000, or €2,000 a year. Waiting until January 2027 cuts that to €14,400. The 2027 rates are current law; Italian press says the 2027 budget could change them, so check before you sign a contract.
What floors look like
Older Italian flats often have terrazzo (marble chips set in cement, ground and polished), and the modern form traces back to Italy. Cement tiles with printed geometric patterns, sold as cementine, are the other classic. Both are hard-wearing, cool underfoot and refinishable rather than replaceable.

Differences from the US
- Condominium by default. Neighbors, the administrator and sometimes the assembly have a say, so work hours and rubble removal get agreed in advance.
- A licensed technician signs off. The surveyor attests the work matches the plans, instead of an inspector visiting.
- Tax relief is tied to the home. What you spend is deducted, not rebated up front.
Ideas to borrow
- Refinish before replacing. Terrazzo and cement tile are ground or resealed, not torn out. Price it against new tile with the tile calculator and the flooring calculator.
- Write to the neighbors and HOA early. Copy the administrator letter: dates, contractor, working hours.
- Plan around a deadline. Check state or utility incentives against the calendar the way Italians plan around the 2027 drop, and keep a budget.
- Regrout often. Patterned tile shows grout lines; estimate it with the grout calculator.
FAQ
Do I need a permit to repaint in Italy?
Ordinary repainting inside your unit is usually free of filings, but tell the administrator (Edilizia.com, Aug 2026). Facade color is a condominium decision.
CILA or SCIA: which is it?
CILA covers works that don't touch structural parts. Structural parts, facades and heavier works need a SCIA (LavoriPubblici, Aug 2026).
Is the 50% deduction guaranteed in 2027?
No. Current law sets 36% for a main home in 2027 and 30% otherwise.
Sources
- Agenzia delle Entrate · La misura della detrazione e i limiti di detraibilità
- Edilizia.com · Lavori in appartamento: quando avvisare l'amministratore (Aug 2026)
- LavoriPubblici · Differenza tra CILA e SCIA (Aug 2026)
- Comune di Milano · Permit filing fees in force from May 1, 2026
- Wikipedia · Terrazzo
- Frankfurter (ECB reference rates) · EUR to USD, Oct 13, 2026
Estimates and rules of thumb in these guides are for planning. Always confirm product coverage, local codes and supplier figures before you buy.
Image credits
- Peeling ochre plaster facade with stone window surrounds on an apartment building near the Duomo in Milan. Photo: sagesolar, via Wikimedia Commons, CC BY 4.0
- Page from an early 1900s catalog showing geometric cement floor tile patterns with borders. Photo: Gianluca Vetrugno, via Wikimedia Commons, CC BY-SA 4.0
Photos are resized and converted to WebP for this site; no other changes. Each remains under its original licence.


