Deductible maintenance costs in Italy — the 5 % limit and the five-year carry-forward
Maintenance, repair, upgrade and conversion costs that are not capitalised are deductible up to 5 % of the total cost of depreciable tangible assets shown in the fixed asset register at the start of the year (at the end of the year for a new business in its first year). The excess is deducted in equal instalments over the next five tax years (TUIR art. 102, paragraph 6).
2026 rules — verified on September 25, 2026Free, no account
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Sources and assumptions
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 102 « Ammortamento dei beni materiali » — tax year 2026, verified on September 25, 2026
Excerpt from the source : « Le spese di manutenzione, riparazione, ammodernamento e trasformazione, che dal bilancio non risultino imputate ad incremento del costo dei beni ai quali si riferiscono, sono deducibili nel limite del 5 per cento del costo complessivo di tutti i beni materiali ammortizzabili quale risulta all'inizio dell'esercizio dal registro dei beni ammortizzabili »
- Gazzetta Ufficiale — TUIR art. 102 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « L'eccedenza e' deducibile per quote costanti nei cinque esercizi successivi. »
Calculation assumptions
- The asset cost is the one in the fixed asset register: at the start of the year, or at the end for a business in its first year.
- Periodic fees under maintenance contracts with third parties stay deductible in the year, and the cost of the assets they cover is left out of the 5 % base.
- Special rules set by decree for some sectors, costs capitalised into the asset, self-employed professionals and IRAP are not covered.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.