Posted on: 02/14/2020 20:00
Published the directions of the Revenue Agency to take advantage of the so-called ‘bonus facades‘, the tax deduction of 90% of the costs incurred for the recovery or restoration of the external facade of the existing buildings, foreseen by the Budget Law 2020. Today’s circular provides, in fact, the first clarifications on the obligations to be followed, on the facilitated interventions and on the subjects who can access the benefit. There is also a guide that provides all the information necessary to allow taxpayers to benefit from the tax deduction dedicated to the restoration of the facades of buildings. The guide is available on the website www.agenziaentrate.it.
HOW TO HAVE IT – To enjoy the benefit, taxpayers who do not have business income must make payment of expenses by bank or postal transfer which shows the reason for the payment, the tax code of the beneficiary of the deduction and the VAT number / tax code of the person in whose favor the transfer is made. Furthermore, it is necessary to indicate in the tax return the land registry identification data of the property and, if the works are carried out by the owner, the registration details of the deed that constitutes the title and the other data required for the purpose of checking the deduction. The Agency recalls that bank transfers prepared by banks and Poste spa for the payment of expenses for the purposes of the Ecobonus or the deduction for building renovation works can be used.
For interventions that influence from a thermal point of view or that affect more than 10% of the plaster of the total gross dispersing surface of the building, the same procedures and the same requirements as for the Ecobonus by the decree of 19 February 2007 also apply and which within 90 days from the end of the works, the descriptive sheet relating to the interventions carried out must be sent to ENEA, exclusively by electronic means.
Finally, it is mandatory to keep and exhibit, if requested by the offices, all the documentation indicated in today’s circular, including the documents proving the costs actually incurred for the implementation of the interventions, the copy of the assembly resolution approving the execution of the works , etc.
INCLUDING BALCONIES AND EXTERNAL FRIEZES – In order to recognize the ‘bonus facades’, the interventions must be aimed at the ‘recovery or restoration’ of the external facade and must be carried out exclusively on the “opaque structures of the facade, on balconies or on ornaments and friezes. The concession, therefore, underlines the Revenue Agency in a note, regards “the interventions carried out on the external visible envelope of the building, that is to say both on the front, front and main part of the building, and on the other sides of the stable (entire external perimeter). Among the facilitated works include those for the renovation and consolidation of the external facade of the building, including the mere painting or cleaning of the surface, and the same applies to balconies or any external friezes. works on gutters, downspouts, parapets, cornices and all the parts of the plant involved because they are part of the facade of the building “.
They benefit from the deduction, underlines the Revenue Agency, “also the expenses related to the interventions and their realization, e.g. appraisals, inspections, planning of works, scaffolding installations, etc. Even the interventions that are influential from the thermal point of view or that affect more than 10% of the plaster of the total gross dispersant surface of the building fall within the field of bonus facades “.
However, these works must meet the requirements indicated in the decree of the Minister of Economic Development of 26 June 2015 (“minimum requirements” decree) and the limit values of the thermal transmittance of the structures making up the building envelope.
RENTERS – Renters will also be able to take advantage of the so-called ‘bonus facades’. This is specified by the Revenue Agency. “For the purposes of the deduction, the beneficiaries must possess or hold the property subject to intervention as owner, naked owner or holder of another real right of enjoyment (usufruct, use, home or surface) or hold the property on the basis of a lease contract, including financial, or loan, regularly registered, and be in possession of the consent to the execution of the works by the owner “, underlines the Revenue Agency.
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