You can use the cd. bonus facades for the replacement of the parapets, the supply and installation of new curtains and the start of works relating to the night lighting system of a building? This is the question brought to the attention of the Inland Revenue, which with its response to question no. 673/2021 returned to the subject by providing a new list of works admitted (and excluded) from the subsidy, trying to clarify the subject.
The application for ruling: which works are admitted to the facades bonus?
A condominium was contacted by the AE Taxpayers Division which, being in possession of Requirements for the Facade Bonus (who the complete list), asked for clarification regarding the works that he would have carried out on two buildings consisting of two blocks of buildings, for a total of 360 real estate units.
Among the interventions under construction, in particular, the applicant mentioned:
- an intervention in zone A, aimed at replacing the parapets present in the balconies;
- remaking of the roller blinds, technically and aesthetically compatible with the new balustrades;
- realization of a night lighting system.
For these, as has been asked, are taxpayers entitled to the bonus or not?
The response of the Revenue Agency: the new list of interventions admitted to the facades bonus
As the Revenue Agency recalled (who the response published on 6 October), taking into account the provisions of the 2020 budget law and the latest amendments made by the 2021 budget law, the Facades bonus provides for a deduction of 90% of expenses documented incurred in 2020 and 2021 for interventions aimed at the recovery or restoration of the external facade of the existing buildings located in zone A or B (pursuant to the decree of the Minister of Public Works 2 April 1968, n.1444).
Furthermore, in light of the latest innovations introduced by the so-called Relaunch Decree (who the novelties summarized by the AE), the subjects who incur expenses for the recovery or restoration of the facade of the buildings can opt, instead of the direct use of the deduction due, alternatively for:
- a contribution, in the form of a discount on the amount due, up to a maximum amount equal to the consideration itself, advanced by the suppliers who carried out the interventions and recovered by the latter in the form of a tax credit, of an amount equal to the deduction due, with the right to subsequently transfer the credit to other subjects, including credit institutions and other financial intermediaries;
- the assignment of a tax credit of the same amount, with the option of subsequent transfer to other parties, including credit institutions and other financial intermediaries.
Now, having made these premises, it must be remembered that the types of interventions that give the right to the aforementioned bonus, as well as the extent of the deduction due, are identified by paragraphs 219 to 221 of article 1 of the aforementioned 2020 budget law. , however, the legislator has established that the works of:
- external cleaning or painting only, aimed at the recovery or restoration of the external facade of the existing buildings located in zone A or B pursuant to the decree of the Minister of Public Works April 2, 1968, n. 1444;
- renovation of the facade, where they are not purely for external cleaning or painting, which involve interventions influencing thermally or involving more than 10 percent of the plaster of the total gross dispersing surface of the building (these interventions must meet the requirements set out in the decree of Minister of Economic Development June 26, 2015).
In addition, the same document specifies that “without prejudice to the concessions already provided for by current legislation on building and energy requalification, only those interventions on the opaque structures of the facade, on balconies or on ornaments and friezes“.
To complete the profile of the objective requirements which recognize access to the facades bonus, the Revenue Agency also refers to the provisions of circular no. 2 / E of 2020, which in turn provides that the facades are admitted to the bonus interventions on the envelope “Visible exterior 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 building (entire external perimeter)” and, in particular, the interventions on the elements of the façade constituting exclusively the “structure vertical opaque “.
These are, by way of example:
- Consolidation, restoration, improvement and renewal of the aforementioned elements making up the opaque vertical structure of the facade itself
- mere cleaning and painting of the surface;
- renewal of the constituent elements of the balconies, of the ornaments and friezes as well as of the works attributable to the urban decoration such as those referring to the gutters, the downspouts, the parapets, the cornices and the arrangement of all the plant parts that insist on the opaque part of the facade.
Always in the circular no. 2 / E of 2020, among other things, it was specified that the deduction is also due for the expenses incurred for the costs strictly linked to the implementation of the interventions admitted to the facade bonus. Therefore, the facilitation is also due for additional works, such as the disassembly and reassembly of the sun blinds or the replacement of the same, in the event that this is necessary for technical reasons, since these are ancillary works and completion of the insulation intervention. of the external facades as a whole, the costs of which are strictly linked to the construction of the building intervention itself (reply AE n.520 of 4 November 2020).
Facade bonus: for which works the facilitation is not allowed
After remembering and clarifying the works admitted to the facade bonus, the Financial Administration has deepened its answer by clarifying for which interventions, however, the deduction is not due.
Between these:
- the interventions carried out on the internal facades of the building, except for those visible from the street or from ground for public use
- the replacement of stained glass windows, fixtures, gratings, doors and gates.
The ratio of the legislation in question, it was explained, is that of encourage building interventions aimed at urban decoration, aimed at preserving the building organism, in compliance with the typological, formal and structural elements of the organism itself, in accordance with the general urban planning instrument and the related implementation plans, also favoring works to improve the energy efficiency of buildings.
Returning to when requested by the Applicant, therefore, always in compliance with all the conditions and obligations required by the legislation in question (who the in-depth analysis), the Revenue Agency reiterated that they can be admitted to the bonus cover the expenses for the work related to the parapets on the visible external envelope of the building – as specified by the aforementioned circular 2 / E of 2020 – while the works for remaking of the roller blinds they cannot be admitted, unless, on the basis of technical assumptions, they are “additional” to the aforementioned building intervention as they are ancillary and completion works. The same goes for the expenses for the installation of a lighting system of the façade, which are not included among the “building” interventions for which the subsidy is due.
Finally, it should be remembered that just starting the works indicated above and recognized as “eligible for the bonus” does not guarantee access to the facility automatically. The taxpayer, in fact, must still be in possession of the requisites required and envisaged by the legislation current. In this regard, the requirements of the Mise decree of 26 June 2015 (“National guidelines for the energy certification of buildings”) and those relating to the thermal transmittance values indicated in table 2 attached to the Mise decree are required. 11 March 2008. In these cases, ENEA will carry out checks on the existence of the necessary conditions, according to the procedures and methods established by the interministerial decree of 11 May 2018.
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