Also renovation of the balconies can enjoy the tax concessions provided by the facades bonus (which allows to “download” 90% of the costs incurred for the intervention). As explained by the Revenue Agency in interpello 411 of 25 September 2020, it is necessary that the work on the balconies respect rather precise characteristics. As often happens in these “borderline” cases, in fact, there is a serious risk of carrying out expensive jobs believing that they can take advantage of the bonus, but end up with a handful of flies. Therefore, it is necessary to always be very careful.
Bonus facades also for balconies: the Agency’s indications
Financial administration technicians “draw inspiration” from a question addressed to them by a taxpayer who, following the renovation of the balconies of the condominium in which he lives, wants to know if he can take advantage of the tax relief of 90% of the costs incurred by him and by the condominiums.
Specifically, the renovations had concerned the removal of the existing flooring; waterproofing and refurbishment of the flooring; removal and repair of damaged parts of the under-balconies and subsequent painting; removal and repair of deteriorated parts of the balcony fronts and subsequent painting.
In response, the Revenue Agency refers to circular 2 / E of 2020, with which it specifies what are the jobs that entitle you to take advantage of the face bonus. In the reply to interrogation 411 it is specified that “the explicit reference to interventions carried out exclusively on the opaque structures of the facade, on the balconies, ornaments and friezes, means that the interventions on the visible external envelope of the building are admitted to the bonus facades, ie both on the front, front and main part of the building, and on the other sides of the building (entire external perimeter) and, in particular, the interventions on the elements of the facade constituting only the opaque vertical structure “.
Facade bonus 90%: interventions allowed for balconies
In the second part of the answer, the Revenue Agency specifies which are the works on the balconies that guarantee access to the 90% tax break. “The deduction – reads the response to the question – it is responsible for consolidation and restoration interventions, including the mere cleaning and painting of the surface, or renewal of the constituent elements of the same. Moreover, the deduction is also due, among other things, for any other costs strictly connected to the implementation of the interventions in question “.
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