Permitted development: List of works, rules and tax deductions

What Is Permitted Development? Definition and Relevant Legislation

Permitted development covers minor building works that can be carried out without obtaining prior planning permission or submitting a formal application, meaning without a building permit, SCIA (Certified Notification of Commencement of Works) or CILA (Certified Notice of Works Commencement). The main legal reference is Article 6 of the Italian Consolidated Building Act (Presidential Decree No. 380/2001), together with the Glossary of Permitted Development (Ministerial Decree of 2 March 2018), which lists the works that can be carried out under this regime.

However, there is an important misconception to clarify from the outset, as it is one of the most common sources of mistakes: permitted development does not mean being exempt from building regulations. Even works that fall under this regime must comply with local planning regulations and all applicable sector-specific legislation, including seismic safety, health and safety, hygiene and public health, energy efficiency, and, above all, landscape and cultural heritage restrictions. For a listed or protected property, such as a historic villa, even something as simple as repainting may require specific authorisations. The permitted development regime eliminates the need for prior notification or approval from the local authority, but not the obligation to comply with the applicable regulations.

A second point worth noting concerns the Glossary of Permitted Development. Rather than being a checklist to be consulted item by item, it is primarily a guidance tool. If a particular type of work is included, this is a useful indication that it may fall under permitted development. However, the final assessment always depends on the specific characteristics of the work and the context of the property. For this reason, before starting any work, it is always advisable to consult a qualified professional, who can confirm the correct legal classification and help avoid unexpected issues.

Permitted Development Works: What You Can Do Without Planning Permission

There are many types of work that may fall under permitted development. The first category is routine maintenance, which includes repairs, renewal and replacement of finishes, as well as works required to keep existing systems and installations in good working order. This includes painting and decorating, replastering, replacing flooring, and repairing gutters and downpipes.

Replacing windows and doors, provided this does not alter the building’s shape or its main characteristics, is generally covered by permitted development. Other works may also be carried out without prior planning permission, including the installation of air-to-air heat pumps with a capacity of less than 12 kW, accessibility works to remove architectural barriers that do not alter the building’s shape or require external lifts, and the installation of systems such as air conditioning, outdoor lighting and electric vehicle charging points, provided that all applicable technical regulations are met. Outdoor landscaping and furnishing works, as well as external paving, can also fall within this category.

It is important to distinguish between routine and extraordinary maintenance. Routine maintenance covers repairs, renewals and replacements that do not alter the structure or the intended use of the rooms and typically falls under permitted development. Extraordinary maintenance, on the other hand, involves more significant works and alterations, such as upgrading building systems or subdividing internal spaces, and may require a CILA or SCIA. The distinction depends on the scope and nature of the work: when structural elements are affected, building volumes are altered or the property's intended use is changed, the work generally falls outside the scope of permitted development.

Pergolas and Outdoor Structures: When Do They Fall Under Permitted Development?

This is one of the most searched and frequently misunderstood topics, which is why it deserves particular attention. The Salva Casa Decree clarified the rules governing sun protection structures, but the distinction remains nuanced.

Awnings, pergola awnings (pergotende) and bioclimatic pergolas with retractable covers can fall under permitted development, provided that specific conditions are met. They must be designed to provide protection from sunlight and the elements, consist primarily of movable or retractable components, and be attached to the property, including with fixed supporting structures. The key requirement is that they must not create a permanently enclosed space or result in additional building volume or floor area.

This is where the critical distinction lies. As long as the structure is lightweight and open, with a retractable cover, it generally falls under permitted development. Once a rigid, permanent roof, fixed side panels or other permanent enclosures are introduced, transforming the area into a permanently usable enclosed space, the structure may be classified as a canopy or veranda. This can create additional building volume and may therefore require planning permission.

Permitted Development and Tax Deductions: What the Italian Tax Authority Says

A common question is whether works falling under permitted development qualify for tax deductions for renovation. The answer depends on the type of work. The tax deduction for building renovation is available for extraordinary maintenance, restoration, conservation and renovation works. For routine maintenance, however, the deduction is generally available only when the work is carried out on the common areas of a condominium building.

The applicable tax rates also require an important clarification, particularly for those purchasing a second home. For expenses incurred in 2026, the IRPEF tax deduction is 50% for a main residence, while all other properties, including second homes, qualify for a 36% deduction, subject to a maximum eligible expenditure of €96,000 per residential unit. Therefore, anyone purchasing a holiday home or a property other than their main residence should refer to the 36% rate.

As tax legislation is subject to change, it is always advisable to consult the Italian Revenue Agency’s latest information and, where appropriate, seek advice from a qualified professional.

Permitted Development in a Condominium: Additional Rules and Restrictions

When a property is located in a condominium building, permitted development is subject to an additional set of restrictions. Work that would normally be permitted on an individual property may still need to comply with the condominium rules and, when common areas are affected, may require approval from the condominium owners’ meeting.

The key distinction is between works affecting the individual property and those involving common areas or the building’s external appearance. Internal works carried out within your own apartment are generally still covered by permitted development, even in a condominium. However, works affecting common areas or altering the building’s architectural appearance and external façade—such as the installation of certain structures on balconies or façades—may require approval from the condominium owners’ meeting, in addition to compliance with the provisions of the condominium rules.

Before starting any work in a condominium property, it is therefore advisable to check the condominium regulations carefully. This simple step can help prevent disputes with other condominium owners once the work is already underway.

Why Choose Engel & Völkers

A property's potential goes beyond its current condition: it also depends on what can be done with it. Understanding in advance which works are possible, and which procedures may be required, is an important part of making an informed property purchase.

Engel & Völkers supports buyers throughout this assessment, helping them understand the possibilities for modifying or improving a property even before completing the purchase and evaluate the options available to enhance its value. This support extends beyond the transaction itself, accompanying clients as their newly acquired property begins to take shape according to their vision, always in compliance with applicable regulations.