In order to benefit from the bonus facades, the intervention must be visible from the street. This is the latest clarification from the Revenue Agency with the answer n. 418 of 29 September 2020 relating to 90% deduction, which can still be used until 31 December 2020 for the recovery or restoration of the external facade of the existing buildings located in zone A or B.
Facades Bonus: the clarifications of the Revenue Agency
The argument bonus facades it has been the subject of numerous clarifications by the Inland Revenue, including the latest which clarified what they are building interventions to be deducted and the areas of application and control of the benefit. In the latter case, the taxpayer indicated that he wanted to create a thermal coat on a single villa he owned, located in zone B, with an exclusive courtyard which is accessed from a private road. For this reason he asked if he could benefit from the facade bonus for the works he intends to carry out:
- only in the case in which works are carried out on perimeter facades that are visible from the street, thus excluding the external perimeter facades of houses without overlooking the street;
- or if for each single building, considered in isolation, it is necessary to differentiate the external walls from the internal ones and take advantage of the bonus only for the external ones.
What interventions the facade bonus covers
In order to take advantage of the bonus, the interventions must be aimed at “recovery or restoration of the external facade“And must be made exclusively on”opaque facade structures, on balconies or on ornaments and friezes “. The facades bonus are eligible for “interventions on the visible external 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 building (entire external perimeter) and, in particular, the interventions on the elements of the façade constituting exclusively the opaque vertical structure “.
The deduction it is not up to furthermore, for the interventions carried out on the internal facades of the building except for those visible from the street or from ground for public use. In fact, the expenses incurred for interventions on the surfaces bordering the cloisters, shafts, courtyards and internal spaces must be considered excluded, except for those visible from the street or from ground for public use.
Facade bonus: the requirement of the building’s visibility from the street or public land
For the Revenue Agency, you can take advantage of the facades bonus “provided that the part of the external perimeter of the building, subject of the intervention, is visible (even partially) from the highway“. The requirement of the building’s visibility from the street or public land is necessary not only with reference to the external facades, but also to the internal facades of the building.
Answering the question of the instant taxpayer, therefore, if the property affected by the interventions is at the end of a private road, surrounded by an internal space, or in a position of dubious visibility from the street or public land, the intervention on ‘external envelope is not included among those eligible.
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