Bonus facades, with the answer to question no. 185 of 12 June 2020, the Revenue Agency provides clarifications on the parts of the building subject to the interventions for which the concession is recognized and on the reason that must be included in the wire transfers.
Bonus facades, in answer to question 185 of 12 June 2020 the Revenue Agency takes stock of which are the parts of the building subject of the interventions for which thefacilitation.
There 90% deduction provided by Budget law 2020 it applies to the restoration or restoration of the external facade, which must be carried out exclusively on the opaque structures of the facade, on balconies or on ornaments and friezes.
Further requirements are foreseen for actions affecting the thermal point of view.
The surfaces to be considered are exclusively the vertical opaque structures, i.e. thevisible outer casing of the building: the front, front and main part of the building, and the other sides of the building.
In compiling the transfer to be used for the payment of expenses must be present:
- the tax code of the beneficiary of the deduction;
- the VAT number or the tax code of the person in whose favor the transfer is made.
The practice document also provides instructions on reason to be indicated in order to take advantage of the facility.
Bonus facades, the parts of the building subject to the interventions for which the facility is provided
The facade bonus returns to be at the center of another clarifying document of the Revenue Agency: the answer to question 185 of 12 June 2020.
- Revenue Agency – Answer to question no. 185 of 12 June 2020
- Bonus facades – restoration of the external facade and balconies – Article 1, paragraphs 219 to 223, of the law of 27 December 2019, n. 160.
In the document of practice it is clarified which are the parts of buildings and expenses related to interventions for which the 90% deduction, established by the Budget Law 2020.
The applicant asks for clarification on the treatment of the reinforcement rods of a condominium building, on interventions relating to a terrace and on the cover of a rural building.
First of all, the Revenue Agency recalls the rule that introduced the facility, article 1 paragraphs from 219 to 223 of the law of 27 December 2019, n. 160, or the Budget law 2020.
The standard provides for a deduction of expenditure documented and incurred in 2020 for recovery or restoration of the external facade of the buildings located in the zones A and B, defined by Decree of the Minister of Public Works of 2 April 1968, no. 1444.
As in recent clarifications, the Revenue Agency also recalls the circular dated February 14, 2020, n. 2 / E, a practice document containing further details.
The interventions that can take advantage of the facility are those with the purpose of recovery or restoration of the external facade.
These interventions must also be carried out exclusively on the opaque structures of the facade, on balconies or on ornaments and friezes.
The Revenue Agency also specifies that:
“In the event that the refurbishment works of the facade, if they are not purely external cleaning or painting, concern interventions that are thermally influential or involve more than 10 percent of the plaster of the total gross dispersing surface of the building, interventions must meet the requirements of the decree of the Minister of Economic Development of 26 June 2015, (…), and, with regard to the values of thermal transmittance, the requirements of table 2 of Annex B to the decree of the Minister of economic development 11 March 2008. “
Only interventions on the building’s visible external envelope are allowed, i.e. on the front, front and main part of the building, both on the other sides of the building.
For further clarification, the Financial Administration stresses that only the vertical matt structure: expenses incurred for interventions on horizontal or inclined opaque structures, such as for example a terrace, are therefore excluded.
Facade bonus: details on the interventions included in the facility
The Revenue Agency’s practice document explains which interventions are excluded from the bonus facades.
To give an example I am excluded from the facility: the roofs, the roofs, the roofs, the floors towards unheated rooms or towards the outside.
I’m also excluded expenses for the replacement of windows, fixtures, grates, doors and gates, which are not included in the opaque structures.
Interventions for facades inside the building, with the exception of those visible from the street or from ground for public use.
The same is true for expenses relating to interventions on neighboring surfaces with cloisters, cavedi, courtyards and internal spaces.
Facade bonus: energy saving measures and the eco-bonus
In addition to the consolidation, restoration, including the mere cleaning and painting of the surface, or renewal of the constituent elements of the balconies, ornaments and friezes, are part of the bonus facades also other interventions.
As explained in the practice document:
“Works related to urban decoration such as those relating to gutters, downspouts, parapets, cornices and the arrangement of all the plant engineering parts that insist on the opaque part of the facade are also admitted to the” bonus facades “.
The interventions that influenced from thermal point of view or which affect more than 10 percent of the plaster of the total gross dispersant surface of the building, must meet the following requirements:
- the requirements indicated in the decree of Minister of Economic Development of 26 June 2015;
- the limit values of the thermal transmittance of the vertical opaque structures that make up the building envelope indicated in theAnnex B to Table 2 of the decree of the Minister of Economic Development 11 March 2008.
To avoid introducing deductions for energy redevelopment, energy redevelopment, more advantageous and with lower requirements, it is envisaged that for these interventions the same procedures and the same requirements as for interventions on the building envelope of the eco-bonus will be applied.
Bonus facades: the payment of expenses and the reason for the transfer
There circular no. 2 / E of 2020 it also specifies what are the payment methods for the expenses to be recognized on bonus facades.
Natural persons subject toincome tax they have to pay by bank or postal transfer.
From this transfer must result:
- there causal of the payment;
- the fiscal Code the beneficiary of the deduction;
- the VAT number o the tax code of the person in whose favor the transfer is made.
Based on the provisions of Legislative Decree no. 11 of 2010 and to the legislative decree n. 385 of 1993 (TUB), when the relative payments are credited, the withholding tax provided for by article 25 of the law decree n. 78 of 2010.
To allow the aforementioned withholding to be applied, the transfers prepared by the payment institutions can therefore be used:
- for theecobonus, article 14 of the law decree n. 63 of 2013;
- for the deduction due for the interventions of recovery of the building stock of article 16-bis of the TUIR.
In the event that expenses are also incurred for interventions admitted to the deduction for the recovery of the building heritage or for the eco-bonus, the taxpayer must account for expenses separately, respecting the specific requirements of each deduction.
Where possible they should be indicated as causal the extremes of the law n. 160 of 2019.
In the case, for example, where the reason cannot be changed, in compliance with the obligation to operate the withholding tax, the benefit can still be recognized.