Ordinary and extraordinary maintenance of roofs and roofs


Posted on: 05 September 2021 by Davit davitmalan

Ordinary roof maintenance interventions do not provide for any tax deduction. Of fundamental importance in roof maintenance work is checking the condition of the membrane coating.


Roof maintenance is essential to avoid any risk of water infiltration. Water infiltration from the roof can cause damage to the entire building structure. For this reason, it is important to periodically check the state of the mantle and to carry out ordinary and extraordinary maintenance. For extraordinary maintenance of the roof, tax deductions ranging from 50 to 65% are envisaged.

Ordinary roof maintenance

Ordinary roof maintenance interventions do not provide for any tax deduction. Of fundamental importance in roof maintenance work is checking the condition of the membrane coating.

The replacement of the roof covering is seen as an ordinary maintenance intervention so it cannot be deducted from the tax.

Repair or replacement of the roof sheathing or membrane

The membrane liner should have good adhesion. In case of modest damage, where there are few spots with bubbles or cracks, it is possible to repair by adding a new layer of coating where it is missing.

It is necessary to replace the membranous cover in case of serious injuries, numerous bubbles (by now the membrane has detached from the underlying support) and cracked overlaps. The membrane must also be replaced to intervene on the underlying insulating layer, if this is no longer effective (if it is moistened, deformed, flaked, soaked in water ...).

Here's everything you need to know about roof renovation: what, how, when and above all how much it costs.

The roof repair san antonio tx has the task of protecting the home and for this reason it must be restored with quality materials, certified, durable over time, waterproof, resistant to freeze and thaw cycles and able to withstand the weight in case of snow or hail. In principle, the first step consists in providing an insulating thermal system capable of reducing the heat during the summer season and maintaining a healthy and comfortable environment during the winter and rainy months. Then continue with a suitable and safe cover, thus avoiding the alteration of the insulating properties.
Easy to say but how much does it cost?

Repair or replacement of tiles

As for the maintenance of the roof with tiles, the replacement of the tiles does not represent an extraordinary maintenance intervention.

In fact, the replacement of the tiles is seen as an inevitable periodic intervention. The roof with pantiles or tiles can be repaired when only a few tiles (or tiles) are damaged. In these circumstances it will be enough to replace the old tiles and bent tiles with new ones, the same as the others already installed.

It is necessary to fix the roof tiles periodically, especially if you notice that some have moved. The phenomenon of the displacement of the tiles can be contained by intervening on the entire surface of the mantle, perhaps also by replacing the old support strips.

Ordinary roof maintenance interventions are all those restructuring works aimed at rehabilitating and restoring an existing situation. Even the replacement of existing parts, for the Revenue Agency, is seen as ordinary maintenance and therefore does not have the right to access the 50% deductions.

Ordinary maintenance interventions are defined:

Replacing the gutter
Replacing the insulation layer with a similar one
Repair of the roof
Repair of the waterproofing sheath
Repair of the tiled roof
Replacing the tiles
Replacing the bent tiles
Any intervention that “restores the state of health of the roof”.


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