Bonus facades, clarifications of the Revenue Agency on zones A and B and on deductible expenses. Two practice documents of 11 June 2020 provide instructions on the 90% deduction introduced since 1 January.
The bonus facades is in the middle of two responses to the appeal of 11 June 2020 dell ‘Revenue Agency.
In number 182 the Financial Administration stresses that buildings that are not located in the territorial zones A and B identified by decree number 1444 of 1968.
The rule, in fact, does not require local administrations to apply the zoning in their territories, therefore it will be sufficient that theproperty is located in an area that is attributable or otherwise equivalent to those identified by the regulatory reference.
With the answer to the question number 179instead, the Revenue Agency summarizes what are the expense which can be deducted and i subjects who can take advantage of the facility.
Bonus facades, the clarifications of the Revenue Agency on zones A or B
The façade bonus is the subject of the reply to question no. 182 of the Revenue Agency.
- Revenue Agency – Answer to question no. 182 of 11 June 2020
- Bonus facades referred to in article 1, paragraphs 219 to 223, of the law of 27 December 2019, no. 160- Interventions on buildings located in areas equivalent to territorial areas A or B pursuant to ministerial decree no. 1444 of 1968. – Certificate of equivalence.
The applicant requests clarifications from the Financial Administration on the possibility of using the tax deduction of 90%, introduced by the Budget Law 2020, for the renovation works on the exteriors of existing buildings located in the zones A or B.
In the specific case, it is asked if for buildings located in municipalities without urban planning tools you can also get the deduction with theattestation from an engineer or architectregistered with their professional associations.
The Revenue Agency excludes the possibility to have recourse to this attestation but explains that the buildings located in can take advantage of the deduction areas similar to those areas A or B, based on regional legislation and municipal building regulations.
The new clarification follows the line already traced by a previous practice document: the circular number 2 / E dated 14 February 2020.
This document clarifies that, in addition to areas A and B identified by ministerial decree no. 1444 of 1968, buildings that are located in similar areas can take advantage of the facility, based on regional legislation and municipal building regulations.
In fact, the aforementioned decree does not require local administrations to apply the division into zones and the consequent denomination envisaged in their territories.
Regardless of their denomination, they can take advantage of the bonus facades the buildings located in areas that are attributable or otherwise equivalent to territorial areas A or B.
The assimilation must however result from urban planning certifications issued by the competent bodies e it cannot be certified by an engineer or architect members of their professional associations.
Bonus facades, the works included in the facility and the areas where the buildings must be located
L’Revenue Agency summarizes different aspects of the facility provided for in Article 1, paragraphs 219 to 224, of Law No. 160 of 27 December 2019, i.e. Budget law 2020.
The facility consists in the deduction of thegross tax of 90% expenses incurred for interventions aimed at the recovery or restoration of the external facade of existing buildings, which are located in areas A or B.
Paragraph 219 specifies that the deduction is provided for expenses documented and incurred in the year 2020.
The interventions taken into consideration, however, are those of recovery or restoration of the external facade, even if only for cleaning or painting.
The financial administration reiterates that the buildings must be located in zones A or B, as defined in article 2 of ministerial decree no. 1444 of 1968:
“Homogeneous territorial areas:
- TO) the parts of the territory affected by urban agglomerations that have a historical, artistic and particularly environmental value or by portions of them, including the surrounding areas, which can be considered an integral part, due to these characteristics, of the agglomerations themselves;
- B) parts of the territory totally or partially built, other than zones A): areas in which the covered area of existing buildings is not less than 12.5 per cent (one eighth) of the area’s land area and in which the territorial density is greater than 1.5 m3 / m2. ”
Bonus facades, the answer to question 179 of 2020
In the answer to question 179 of 11 June 2020, however, the petitioner questions the Financial Administration on various aspects relating to buildings which may be subject to the bonus bonus deduction, ai subjects who can use them and at deductible expenses.
- Revenue Agency – Answer to question 179 of 11 June 2020
- Deduction of expenses incurred for interventions aimed at the recovery or restoration of the external facade of the existing buildings referred to in article 1, paragraphs 219 to 224, of the law of 27 December 2019, n.160. Interested parties and properties.
Specifically, clarifications are requested on the following topics:
- if the types of buildings concerned include both residential and non-residential ones;
- if the types of taxpayers subject to income tax include legal entities;
- if the costs for the construction of the thermal insulation of the buildings are included in the deductible costs.
Also in this case the Revenue Agency refers to what is explained in the circular number 2 / E dated 14 February 2020:
“As clarified in the aforementioned circular, from a subjective point of view, the deduction in question concerns all taxpayers resident and non-resident in the territory of the State, who bear the costs for the execution of the subsidized interventions, regardless of the type of income of which they are holders and by the public or private nature of the subject. “
The practice document also specifies that, since it is a deduction from the gross tax, it cannot be used by subjects with income subject only to separate taxation or ad substitutive tax.
The following subjects are among the recipients of the benefit:
- the natural persons, including arts and professions operators, public and private entities that do not carry out commercial activities;
- the simple societies;
- the associations between professionals;
- the subjects they achieve business income (individuals, entities, partnerships, joint stock companies).
The expenses refer to the year 2020 according to competence criterion.
With reference to the interventions, the practice document explains that:
“If the interventions are not only of external cleaning or painting, but are also influential from a thermal point of view or which affect more than 10 percent of the plaster of the total gross dispersing surface of the building, they must satisfy:
- the requirements indicated in the decree of the Minister of Economic Development of 26 June 2015 (“minimum requirements” decree) which defines the methods for applying the methodology for calculating the energy performance of buildings, including the use of renewable sources, as well as the requirements and requirements minimums regarding energy performance of buildings and real estate units;
- the limit values of the thermal transmittance of the structures making up the building envelope. ”
In conclusion, the Revenue Agency explains that for interventions that overlap with the energy requalification of the eco-bonus, a ‘only facility, providing for related obligations.