How do you budget an Italian kitchen beyond the furniture and appliances?

Freeze the layout before the supply order

Prepare one coordinated drawing showing finished walls, floor level, windows, doors and the exact appliance models. Place the sink, dishwasher, cooking appliance, fridge, sockets and extraction route on it. Record what must be measured again after plastering or tiling, and who signs off the final dimensions before manufacture.

The kitchen supplier’s drawing is not automatically a complete electrical or plumbing design. Ask the room contractor to confirm buildable connection positions, the space behind cabinets and access for maintenance. A drawer and an isolating valve cannot occupy the same volume just because each appears correct on a separate drawing.

Resolve electrical, water and ventilation interfaces

DM 37/2008 article 5 provides the system-design framework. Give the electrician the actual appliance specifications and intended simultaneous use, rather than asking for a generic number of sockets. Discuss the existing supply, circuits, protection and the work needed for the proposed layout. A furniture fitter should not improvise electrical alterations to rescue a late design change.

Have qualified installers assess gas work, any conversion to induction, the water route and drainage. Agree the extraction discharge and air requirements for the chosen appliances; a recirculating hood does not establish compliance with every room or gas requirement. Changes to common ducts or façade openings also need review under the building arrangements and article 1122. Do not cut a new external opening on the strength of a furniture order.

Split the funding into identifiable contracts

The €800 fitting and connection row in the room contract is the only fitting allowance; the owner’s delivery line excludes fitting. The worktop supply includes agreed fabrication; worktop installation is included in the example’s €800 fitting scope. In a real order, confirm those boundaries and the fabrication cut-outs in writing. If the chosen supplier also quotes fitting, remove the duplicate and reconcile responsibility before comparing prices.

Check IVA and the price of a changed choice

The agency’s IVA guidance treats qualifying maintenance services, direct owner purchases and professional services differently. Do not apply a contractor’s 10% rate to a separate furniture-shop order merely because both belong to one renovation. Request a final invoice breakdown, including any significant goods and separately supplied items.

An approved extra net €600 of room-contractor work adds €660 under the example’s assumed 10% IVA. Using reserve leaves €1,522.80 unallocated; preserving reserve raises total funding to €25,470.80. If the new work replaces an existing allowance, first deduct that allowance and its applicable tax. The example’s full extra amount applies only to additional scope.

Put measurement and delivery gates into the programme

• Approve the technical layout before the contractor closes walls.
• Inspect the agreed installation routes and record them before covering.
• Confirm finished dimensions before furniture manufacture.
• Check that the room, carrying route and storage are ready before delivery.
• Coordinate worktop templating, fitting and final appliance connection.
• Allow for the chosen materials’ instructions before first use.

A postponed worktop can delay the sink and dishwasher even when the cabinets are installed. Record the dependency rather than treating all items as independently finished. Ask who bears storage, repeated delivery or remeasurement costs under the contract, and keep written decisions where the room is not ready at the agreed gate.

Close the project as a working room

DM 37/2008 article 7 links conformity documentation to the actual installation work. Agree the applicable DiCo and attachments with the authorised installers. A product warranty, an appliance receipt and a declaration for changed fixed systems answer different questions; retain each relevant document.

1. Check doors, drawers, appliance clearances and maintenance access.
2. Have installers demonstrate the agreed electrical, water, gas and extraction checks within their competence.
3. Check accessible connections and identify isolating controls.
4. Obtain manuals, installation records, invoices and the approved final drawing.
5. Record damaged products, missing parts and unfinished work with responsibility and dates.

Reno Pro can organise stages and recorded costs across the room and supply orders. Keep their boundaries visible: a useful kitchen budget purchases a completed room that works, with each connection and installation paid for once.

Sources, date and scope

• Gazzetta Ufficiale — DM 37/2008, art. 5 — progettazione degli impianti
• Gazzetta Ufficiale — DM 37/2008, art. 7 — dichiarazione di conformità
• Agenzia delle Entrate — Ristrutturazioni edilizie: le agevolazioni fiscali, febbraio 2026 — copia PDF
• Normattiva — Codice civile, art. 1122

Checked on 19 October 2026. Examples concern a flat in Milan unless stated otherwise; check the actual work against the rules of your comune and region. Teaching figures are invented to explain the accounting, not market averages or an offer. Appropriate professionals establish tax eligibility, technical suitability and required filings. Where used, the February 2026 Agenzia delle Entrate guide is linked as a copy of the agency-authored document.