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Renovating a home in Sappada: what you can change, under which procedure, with which tax deductions

In Sappada every façade is landscape, and every house in the old hamlets has a protection grade (grado di protezione). Here are the rules of the land-use plan (piano regolatore) and of the building regulations (regolamento edilizio), read for those who renovate: the roof, dormers, barns, garages; the procedures of the Regional Building Code (Codice regionale dell'edilizia); earthquakes; the 2026 tax deductions and those the budget bill proposes for 2027; and what is worth doing before selling.

Checked on 31 October 202621 sources18 min read

A large dark-timber house in Sappada Vecchia seen from the road: white masonry base, two floors of interlocking logs, a long balcony with geraniums, a gabled roof; a fountain beside it.Real footage · Sappada
Photo: Tiesse, public domain, Wikimedia Commons. Cropped.A large dark-timber house in Sappada Vecchia seen from the road: white masonry base, two floors of interlocking logs, a long balcony with geraniums, a gabled roof; a fountain beside it.

In brief

  • The whole municipality has been under landscape protection (vincolo paesaggistico) since 1956: any work that changes the external appearance requires a landscape authorisation (autorizzazione paesaggistica), except work that the national regulation exempts.110
  • In the historic hamlets every building has one of the 7 protection grades of the land-use plan. From grade 1 to grade 5 volume cannot be increased, and on grades 1, 2 and 3 a Blockbau house cannot be dismantled and reassembled.1
  • Dormers: no on the intact Sappada house, yes “of the traditional type” on grades 3 and 4, up to 10% of the roof pitch; skylights flush with the roof up to 4%.12
  • Applications follow the Regional Building Code of Friuli Venezia Giulia: a tolerance of 3% on measurements, solar panels as ordinary maintenance even in the hamlets, a building permit (permesso di costruire) for a hay barn in the hamlets that becomes a home.58
  • On 2026 spending the deduction is 36% for a second home, on at most €96,000, for non-residents too; for 2027 the law in force says 30%, the budget bill proposes 36%.1316

The whole municipality is landscape

A ministerial decree of 7 January 1956 declared the entire territory of Sappada to be of considerable public interest (notevole interesse pubblico). The land-use plan lists it among its constraints, and recognises the whole area as having “landscape value”. In practice, any work that changes the external appearance of a house must first go through the landscape authorisation.12

The exceptions are listed in a national regulation of 2017. Exempt, for example, are insulation that does not project beyond the building's outline and repairs using the existing materials. A simplified procedure, which must be concluded within 60 days, applies to a roof covering in a different material, new dormers and skylights, an increase in volume of up to 10% and 100 cubic metres, and an above-ground garage of up to 50 cubic metres. Everything else goes through the ordinary procedure, with the opinion of the State heritage superintendent (Soprintendente) within 45 days. An authorisation is valid for 5 years.1011

In the historic hamlets, until the land-use plan has been brought into line with the Regional Landscape Plan (Piano paesaggistico regionale), the exemptions apply only in part: the plan gives a shorter list of them.1

Something particular to Sappada: the municipality's building office asks applicants to declare, in the landscape report, all four letters (categories) of the protection order. This matters, because some exemptions in the national regulation, such as those for roof windows and for solar panels on roof pitches, apply only to sites protected under some letters and not under others.310

Who decides? Depending on the case, the municipality or the Region. In the ordinary procedure the local landscape commission (Commissione locale per il paesaggio) also gives its opinion; in the simplified one it is not mandatory.139

In the hamlets, the protection grade decides almost everything

The land-use plan puts the old hamlets in zone A1, and the parts of Bach and Granvilla that it calls “rifabbrico” in zone A2. Here every building has a protection grade, from 1 to 7, which says whether it is to be restored or renovated, or may be demolished and rebuilt. There are also buildings with a grade outside the hamlets, scattered across the other zones.1

The seven protection grades, in brief
GradeWhat it applies toWhat can be doneWhat cannot
1 · Philological restorationBuildings of high historic and architectural value, religious buildingsRestoration on scientific criteria; replacing only the parts that are beyond repair; seismic upgrades within the profile of the wallsIncreases in volume and new buildings on the grounds; dismantling the Blockbau; concrete tiles
2 · Restoration and conservative refurbishmentThe intact Sappada houseMaterials consistent with the original; reopening old openings; skylights flush with the roofAltering perimeter and spine walls, floors, main staircases, the roof framing; changing the pitch; new dormers and roof terraces; external volumes that are not underground
3 · Renovation, type AIntact “rifabbrico” housesTraditional dormers or skylights; new openings for health and hygiene reasons or if the façade has already been heavily altered; moving floors to reach the minimum heightAltering the perimeter masonry and timber structures; changing the pitch; a roof covering different from the original; increases in volume
4 · Renovation, type BBuildings of interest, more or less well preservedNew techniques and materials; new openings consistent with the building; traditional dormers; floors may be movedAltering the perimeter structures; a roof covering different from the original; increases in volume
5 · Renovation, type CMinor animal shelters, not of the Sappada typeWith an expert report showing they cannot be recovered: complete renovation, or demolition and rebuilding with the existing volumeIncreases in volume; new buildings on the grounds
6 · Demolition and rebuildingRecent buildings within the historic centresRebuilding with the same volume on the same footprint, with a margin of 2 m2; with a detailed plan (piano particolareggiato), up to 10% more volumeWithout a detailed plan, increases in volume
7 · Demolition without rebuildingLater additions (superfetazioni) and incongruous buildingsDemolishingRebuilding

Implementing rules of the land-use plan, art. 15, paras. 4.4 and 5.1–5.7, and art. 84; building regulations, art. 59. This is a summary: for a specific house, what counts is its record sheet and the plan's map sheets.12

Four rules apply whatever the details.

  • No extra volume from grade 1 to grade 5, and no new buildings alongside. In the outdoor spaces of grade 2, 3 and 4 buildings you can only build underground; stores for heating firewood are still allowed.
  • The Blockbau stays standing. On grades 1, 2 and 3 it is forbidden to dismantle and reassemble in its entirety a house of interlocking beams, whatever zone it is in.
  • Height. In buildings of value it may not exceed the existing height; in the others it may rise by 10% for reasons of hygiene and function, up to 6.5 m in zone A1 and 9.5 m in A2. Habitable rooms are at least 2.4 m high, but existing lower heights may stay unless the whole building or the whole unit is redone.
  • No regional volume bonuses. The two articles of the Building Code that allow extensions by way of exemption do not apply in Sappada's historic zones.15

The grade can be changed, but by one level only, never starting from grade 1 nor ending at grade 7: this takes an expert report certified by a technician (perizia asseverata), the opinion of the technical office and of the landscape commission, and a resolution of the town council, and only then is the design submitted. A building without a record sheet (scheda) takes the grade of similar buildings in the same zone.1

The grade of an individual house is on the plan's map sheets, plot by plot. It is the first thing to ask, before falling in love with a project.

Before buying a house to renovate, ask the municipality for

  1. the land-use plan zone and, in the hamlets, the protection grade with its record sheet;
  2. the building permits and landscape authorisations for the house, to reconstruct its legitimate state;
  3. for a rustic building or a hay barn, whether it is in an agricultural zone and whether it carries a restriction on use;
  4. whether the project you have in mind affects the structure, and therefore needs the seismic filing.

The roof, dormers, panels, external insulation

The building regulations require gabled roofs with two pitches, with a slope of between 35% and 50%, and an overhang of up to 3 m: beyond 1.6 m it counts as covered area. The roof covering is in wooden shingles or painted metal; concrete tiles are not allowed on buildings of grades 1 to 4. On grades 2, 3 and 4 the land-use plan asks for more: the covering is repaired and made good in the original material, and where the regulations and the plan differ, the plan prevails.12

Dormers. On grade 2, the intact Sappada house, no new ones may be opened, nor roof terraces: only skylights flush with the roof are allowed, up to 4% of the pitch. On grades 3 and 4 dormers “of the traditional type” are allowed. On a Sappada house they take up at most 10% of the pitch, are up to 1.2 m high and wide, have a single-pitch roof and stand at least 1 m from the ridge; on buildings that are not of the Sappada type, “rifabbrico” ones included, they can be up to 1.5 m wide. A new dormer follows the simplified landscape procedure and, if it affects the structure, also requires a certified notice of start of works (SCIA, segnalazione certificata di inizio attività).12510

Solar panels. The regulations want them in line with the roof pitch. In Friuli Venezia Giulia fitting them to a building counts as ordinary maintenance (manutenzione ordinaria), and the municipality cannot forbid them even in the historic zones; there, however, they must look like skylights, without covering the whole pitch and without reflecting. The landscape step remains: given the letters of the protection order declared in Sappada, how it turns out is a question for the office.2510

External insulation. The Building Code allows up to 25 cm of extra thickness on the walls and 30 cm on the roof without having to comply with the rules on distances and heights. On grades 1 and 2, however, in Sappada external roof insulation counts as an increase in ridge and eaves heights, and on protected buildings the external finishes must remain similar to the existing ones. Insulation that does not project beyond the building's outline needs no landscape authorisation.12510

The attic. It can be converted without changing the ridge, the eaves or the pitches, with a minimum height of 1.3 m and an average height of 1.9 m; in the historic zones the regional law also allows the number of dwellings to be increased.25

What a winter costs in a house depends a great deal on the roof and the windows: the sums are in the guide to heating.

Hay barns, stables, cabins and garages

In zone A a hay barn or a stable can become a home: the plan allows residential use. How, though, is decided by the building's grade. Animal shelters “not belonging to the Sappada type”, grade 5, can, with an expert report showing that they cannot be recovered, be renovated in full or demolished and rebuilt with their existing volume; in the main historic centre the footprint can shift by at most 20% of the covered area. In zone A a renovation with a change of use requires a building permit, or the certified notice that the regional law allows as an alternative.15

Every dwelling created from a building that existed as at 2 June 2001 has at least 45 m2 of usable floor area, and every new unit, or unit with a change of use, needs a parking space, covered or uncovered; if the space is outside the building, a storeroom of 5 m2 per dwelling is needed inside. In new buildings at least two thirds of the residential volume must be in dwellings of at least 70 m2. For minimum heights and floor areas the office applies the building regulations.24

The rural cabins (baite) scattered across the meadows, the schupf'n, are another matter: the plan forbids living in them and using them as holiday homes, even for a few days. In the agricultural zones, farm outbuildings attached to a farm residence can become a home only as a farm residence, with a twenty-year restriction that forbids selling them; and new buildings, extensions and renovations there carry a restriction on use (vincolo di destinazione) of 20 years, drawn up by a notary, which goes with the house and must be cited in every deed of sale.125

Garages and sheds. In zones A1, A2 and B1 no above-ground outbuildings may be built: no garages, no tool sheds in the open areas. In zones B2 and B3 a detached outbuilding can be built, up to 2.7 m high, with roof pitches of at least 45% covered in shingles.1

Which procedure: the Friuli Venezia Giulia Building Code

For applications started after the regional law of February 2018 that governed its entry into Friuli Venezia Giulia, Sappada follows the Regional Building Code, and the land-use plan defines the types of work in the terms of that Code. The differences from the national consolidated act (testo unico) are more than details.158

Which procedure for which work, in Friuli Venezia Giulia
WorkBuilding procedureLandscape
Solar thermal or photovoltaic panels on the roofOrdinary maintenance: no permit needed; the municipality cannot forbid them, not even in the historic zonesTo be clarified with the office: it depends on the letters of the protection order
Major maintenance, restoration without work on the structure, change of use allowed by the planCertified permit-free work (edilizia libera asseverata): a notice with a technician's reportAuthorisation if the exterior changes
Restoration with work on the structure; dormers and balconies that affect the structure; extensions of up to 20%, where the plan allows themCertified notice of start of works (SCIA)Simplified for dormers, skylights and a different roof covering
Renovation with a change of use in the historic zones: the hay barn that becomes a homeBuilding permit, or SCIA as an alternativeAuthorisation
Demolishing and rebuilding in the historic zonesIt counts as renovation only if the outline, elevations, footprint and volume stay as they wereAuthorisation
Insulation that does not project beyond the outline; repairs with the same materialsDepends on the workExempt from authorisation

Regional Building Code, arts. 4, 16, 16 bis, 17, 18 and 19; D.P.R. 31/2017. In Sappada's historic zones the permit-free items for outbuildings, canopies, paving and technical volumes do not apply. The table does not replace the technician: how a specific job is classified is for the technician to say.1510

Two practical pointers from the municipality's building office: incomplete applications are rejected without being examined, and files to be sent to the Soprintendenza must not exceed fifteen megabytes.3

Earthquakes: a procedure for each type of work

Sappada is in seismic zone 2, and structural filings are handled by the Region. Since 1 February 2025 the procedure no longer depends on the zone alone but on the type of work: work relevant to public safety must wait for an authorisation before it starts; work of lesser relevance goes to spot checks; work of no relevance is simply filed. Which category a job falls into is defined by a regional regulation, and decided by the engineer.78

Before the works: what is in order

Every renovation starts from the legitimate state (stato legittimo): what results from the last permit that covered the whole building, plus the partial ones that came after it. For old houses, built when no permit was needed, the original cadastral survey (catasto di primo impianto) and other documents count, photographs included.5

Small differences are tolerated. In Friuli Venezia Giulia a deviation of up to 3% from the measurements in the design is not a variation; for work done up to 24 May 2024 the tolerance rises to 4% for units of between one hundred and three hundred square metres, to 5% below one hundred and to 6% below sixty. The technician declares them in the next application, or in a technician's certified statement (asseverazione) to be attached to the deed of sale.5

The law reserves the minor tolerances, those on finishes and building services, for properties not protected under the Code of Cultural Heritage and Landscape (Codice dei beni culturali e del paesaggio): in Sappada, where everything is protected, whether they apply is for the technician to say.5

The October 2026 planning reform: nothing changes for now

The regional law reforming land-use governance is dated 16 October 2026 and has been in force since 20 October 2026. Apart from the transitional provisions, however, it applies only from the future amendment to the Region's territorial governance plan (Piano di governo del territorio); the implementing regulation must be issued within 180 days of the law coming into force, and from the regulation the municipalities have 3 years to bring themselves into line. The Building Code stays, with some updated cross-references, and the safeguard measures of the new plans halt neither maintenance nor restoration.6

Tax deductions: what a second home qualifies for

For 2026 spending the bonus casa is worth 36% on a home that is not your main residence and 50% on the one you live in, on spending of up to €96,000 per unit, divided into 10 annual instalments. It is open to anyone who pays Italian income tax (IRPEF), resident in Italy or not: anyone with no Italian income has no tax to deduct it from. The same rates apply to energy saving.121315

On major maintenance (manutenzione straordinaria) and ordinary maintenance work on homes, VAT is 10%, with a limit for high-value goods supplied with the work. An LPG or heating-oil boiler fitted on its own is not deductible.1314

For 2027 the law in force says 30% and 36%. The budget bill approved by the Council of Ministers on 28 October 2026 proposes keeping today's rates, 36% and 50%, for another year, with the same ceiling, for anti-seismic work and energy saving too. It is a text that Parliament can change until it is approved, by the end of the year: anyone who has to decide when to pay for a job should discuss it with their accountant (commercialista).1617

The Region helps residents. The grant for windows and insulation, up to 50% and €12,000 per type of work, is reserved for residents of the region, as was the one for people with a low ISEE (household means test) and work still to be done, which closed in November 2025. Anyone buying in Sappada the home they will live in can also count on the regional first-home grant, which for a purchase with renovation reaches €17,500: the conditions are in the guide on Veneto or Friuli.181920

If you sell before the instalments run out, the remaining deduction instalments pass to the buyer, unless the deed says otherwise: it is a line to settle with the notary, not to discover afterwards.14

Before selling or letting: what is worth doing, and what is not

Usually worth doing:

  • have a technician check the legitimate state and, if there are small differences within the tolerances, have the technician certify them (asseverazione) before the preliminary contract: the statement is attached to the deed;5
  • track down the landscape authorisations for the exterior work done over the years, because every change to the exterior needed one;1
  • update the energy performance certificate after work that changes the class: the law requires it, and buyers read it in the listing;21
  • decide in the deed who keeps the remaining deductions;14
  • for a house in the hamlets, have the protection grade and what it allows to hand: it is a buyer's first question.

Usually not worth doing:

  • starting big works shortly before the sale: buyers may want to decide on them themselves, and on the exterior they go through a landscape procedure that, even in its simplified form, has a time limit of 60 days;10
  • having extensions or dormers drawn up that the grade does not allow: a design that cannot be approved adds no value;1
  • redoing the heating system with a single gas boiler, counting on the deduction, which is not available for it.13

For letting by the week the building rules are the same; those on letting are in the dedicated guide.

What we do

For the homes in the hamlets that we handle, before the listing goes up we look up the protection grade on the plan's map sheets and write it in the property details, together with what the grade allows. When a check of the legitimate state or of compliance is needed, a licensed technician does it, not us.

If you own a home in Sappada and are thinking of selling or letting it, this is where we start: in our written valuation we tell you which work is worth doing before the listing and which is better left to the buyer, with the rules of your house's grade and the applications needed. Sometimes the work that matters most is the work nobody sees: papers in order.

What we do not know yet

Whatever we have not yet read in a reliable source is written here, rather than passed off as certain.

  • How much building and landscape applications cost at the municipality, in administrative fees and charges: we have not found them published.
  • How long the applications really take: we know only the statutory time limits.
  • Whether the municipality of Sappada also holds the Region's delegated power for the ordinary landscape authorisation.
  • When the land-use plan will be brought into line with the Regional Landscape Plan: until then, in the hamlets, the shorter list of exemptions applies.
  • Which seismic category a typical renovation falls into: it is set by a regional regulation of December 2024 that we have not read.
  • Whether in Sappada, protected throughout, the minor tolerances on finishes and building services apply.
  • The record sheets of individual buildings and the catalogue (abaco) of shingle roofs, fences and dry-stone walls annexed to the plan: we have not read them, and the grade of a house must be read on the map sheets.
  • How Parliament will change the 2027 budget bill.

Frequently asked questions

The house is in an old hamlet: can I enlarge it?

As a rule, no. From grade 1 to grade 5 the land-use plan allows no increase in volume, and the regional law's volume bonuses do not apply in Sappada's historic zones. For a grade 6 building a detailed plan is needed.

Can I put in a dormer?

It depends on the grade. On grade 2, no: only skylights flush with the roof, up to 4% of the pitch. On grades 3 and 4, yes, of the traditional type: on a Sappada house up to 10% of the pitch and 1.2 m a side. A landscape authorisation is always needed.

Can I redo the roof in sheet metal?

The building regulations allow wooden shingles or painted metal. On grades 2, 3 and 4, however, the covering is redone in the original material, and concrete tiles are excluded from grade 1 to grade 4. A covering different from the existing one follows the simplified landscape procedure.

Can I turn a hay barn into a house?

In the historic zones, yes, depending on the building's grade, with a building permit or the alternative certified notice. Each dwelling has at least 45 m2 of usable floor area and a parking space. The cabins scattered across the meadows, on the other hand, cannot become homes, not even holiday homes.

What deduction do I get on a second home?

For 2026 spending, 36%, on at most €96,000 per unit, over 10 years, if you pay IRPEF in Italy. For 2027 the law in force says 30%, the budget bill 36%.

Does the regional planning reform change anything for people renovating?

Not today. The law of 16 October 2026 applies from the future amendment to the territorial governance plan, the Building Code stays, and the safeguard measures do not halt maintenance and restoration.

Sources

Read on 31 October 2026. The numbers match the references in the text.

  1. Comune di Sappada/Plodn, piano regolatore generale, variante n. 3: norme tecniche di attuazione coordinate (arts. 4, 12, 15, 16, 22, 26 bis, 30, 31, 33, 84, 86, 87), read on 25/10/2026comune.sappada.ud.it
  2. Comune di Sappada/Plodn, regolamento edilizio comunale (municipal building regulations), variante n. 3 (arts. 24 bis, 59, 61, 65, 66, 84, 87), read on 25/10/2026comune.sappada.ud.it
  3. Comune di Sappada/Plodn, private building office, “Raccomandazioni e note operative” (November 2022), read on 25/10/2026comune.sappada.ud.it
  4. Comune di Sappada/Plodn, private building office, “Raccomandazioni aprile 2023”, read on 25/10/2026comune.sappada.ud.it
  5. Regione Friuli Venezia Giulia, Regional Law no. 19 of 11 November 2009, Codice regionale dell'edilizia (Regional Building Code), text in force (arts. 4, 16, 16 bis, 17, 18, 19, 36, 37, 37 bis, 39, 40 ter, 41), read on 25/10/2026lexview-int.regione.fvg.it
  6. Regione Friuli Venezia Giulia, Regional Law no. 11 of 16 October 2026, Riforma del governo del territorio (arts. 32, 47, 48, 55, 56), read on 25/10/2026lexview-int.regione.fvg.it
  7. Regione Friuli Venezia Giulia, Regional Law no. 16 of 11 August 2009, building in seismic zones (arts. 2 bis and 5), read on 25/10/2026lexview-int.regione.fvg.it
  8. Regione Friuli Venezia Giulia, Regional Law no. 4 of 9 February 2018, provisions for Sappada/Plodn (arts. 23 and 25), read on 25/10/2026lexview-int.regione.fvg.it
  9. Regione Friuli Venezia Giulia, Regional Law no. 5 of 23 February 2007 (arts. 59 and 60, landscape), read on 25/10/2026lexview-int.regione.fvg.it
  10. D.P.R. no. 31 of 13 February 2017, works exempt from landscape authorisation or subject to the simplified procedure (art. 10, annexes A and B), read on 25/10/2026normattiva.it
  11. Legislative Decree (D.Lgs.) no. 42 of 22 January 2004, Codice dei beni culturali e del paesaggio, art. 146, read on 25/10/2026normattiva.it
  12. Law no. 199 of 30 December 2025, 2026 budget law, art. 1, para. 22, read on 25/10/2026normattiva.it
  13. Agenzia delle Entrate, “Agevolazioni per le ristrutturazioni edilizie”, read on 31/10/2026agenziaentrate.gov.it
  14. Agenzia delle Entrate, guide “Ristrutturazioni edilizie: le agevolazioni fiscali” (February 2026), read on 31/10/2026agenziaentrate.gov.it
  15. Agenzia delle Entrate, “Agevolazioni risparmio energetico”, read on 31/10/2026agenziaentrate.gov.it
  16. 2027 budget bill (disegno di legge di bilancio 2027), text approved by the Council of Ministers and verified by the Ragioneria generale dello Stato, art. 4 (copy published pending the text sent to Parliament), read on 31/10/2026scuolainforma.news
  17. Presidenza del Consiglio dei ministri, Council of Ministers press release no. 195 (28/10/2026), read on 31/10/2026governo.it
  18. Regione Friuli Venezia Giulia, energy efficiency grants with the application made after the work is done, Regional Law 8/2025 (updated 20/10/2026), read on 31/10/2026regione.fvg.it
  19. Regione Friuli Venezia Giulia, energy efficiency grants for private individuals with an ISEE of up to 25,000 euros, with the application made before the work is done (updated 09/10/2026), read on 31/10/2026regione.fvg.it
  20. Regione Friuli Venezia Giulia, “Edilizia agevolata: contributi per la prima casa” (updated 14/10/2026), read on 25/10/2026regione.fvg.it
  21. Legislative Decree (D.Lgs.) no. 192 of 19 August 2005, art. 6: energy performance certificate, read on 31/10/2026normattiva.it
Where the figures in this guide come from (60)

This guide explains general rules: it is not tax, legal or financial advice. Laws, rates and tariffs change; before you decide, have your own case checked by a notary and an accountant.

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