The 90% Facade Bonus returns to be talked about. After the do and redo of the facilitation caused by the draft document of the Budget Law 2022, this time is the I am going to turn around on the home renovation bonus second only to Superbonus 110%.
The seventh issue revolves on possibility to take advantage of the 90% Facades Bonus for unfinished works, but already paid by December 31, 2021, to bring to completion in 2022.
The location of the Ministry of Economy and Finance (MEF) was clear right from the start: on the subject there is no veto.
Of the opposite opinion Campania Regional Directorate of the Revenue Agency that in response toruling of 7 December last had excluding the possibility of continuing to use the Facades bonus with 90% deduction in 2022 for i renovation works started but not finished in 2021 even if paid in the same year.
After about 10 days change the cards on the table again. The Campania Revenue Agency turns around by rectifying his position e aligning with the intentions of the Ministry of Economy and Finance.
But let’s see immediately all tax changes on the Facade Bonus 90% up to the latest updates about it.
More information on the news regarding the Facades 90% Bonus can be found in the video guide updated on 11 December 2021 in Carlo Pagliai’s YouTube channel.
No 90% Facade Bonus for the works to be completed in 2022: the position of the Campania Revenue Agency.
Before dwelling on the decisions definitively taken by the Campania Revenue Agency on the cases of use or non-use of the Facade Bonus 90% in 2022, it is necessary starting from the origin.
The entity, with response to a ruling n ° 914-1430 / 2021 and taking by surprise the experts of the construction sector and the Italian citizens, he had clarified his position on the home facilitation.
Specifically, in compliance with the new provisions introduced by the anti-fraud decree (DL. 157/2021), denied the possibility of taking advantage of the 90% deduction to the works completed and paid for after 31 December 2021 without certification of congruity.
In other words, it was admitted access to the 90% Facade Bonus only for expenses incurred by the end of 2021, for the restructuring interventions completed by the same date and with asseveration of congruity.
Therefore, no possibility of being able to use the 90% Facades Bonus for works to be completed in 2022 even if paid by the end of the current year.
This is a position ofCampania Revenue Agency in disagreement with the position made known by the Ministry of Economy and Finance (MEF).
Facade bonus 90%: jobs and deduction saved in 2022! The Revenue Agency changes everything
A decision that of Campania Regional Directorate of the Revenue Agency duration less than 10 days.
The Entity has retracted its position intervening once again in response to a ruling (n. 914-1549 / 2021) of last December 16, aligning himself with the Ministry of Economy and Finance, that is confirming the possibility of being able to continue to use of the Facades Bonus with 90% deduction for i works paid by 31 December 2021 although not completed on the same date but to be completed in 2022.
The delucidations were given to an apartment building who asked the Revenue Agency for support to obtain clarifications on the possibility of being able to take advantage of the 90% Facades Bonus on all renovation work already started and not only on the interventions that are completed by 31 December 2021.
Specifically, the answer number 46 of 22 October 2018 in which it is decreed that, to be admitted tol 90% Facade Bonus (in its full tax deduction), is the start or end date of the renovation works is irrelevant. The only time limit to be respected is linked to the expense to be paid by bank transfer.
Since the Budget Law 2021 allows the use of the 90% Facade Bonus with full tax deduction, it is essential pay expenses supported andat the end of the same year and that i renovations have at least begun.
To better understand, the renovations may however be completed in 2022, and expenses will have to be paid by 31 December 2021, before the application of the provisions dictated by the Budget Law 2022 still to be approved, i.e. the cut of the deduction of the Bonus al 60%.
Facades Bonus 90%: here are the latest from the Revenue Agency on the deduction
Entering into the merits of answer number 914-1549 / 2021 given by the Campania Regional Directorate of the Revenue Agency other clarifications must be made on the possibility of taking advantage of the 90% Facades Bonus in his full formula.
The possibility for the condominiums to continue to benefit from Bonus Facades for the total costs incurred in 2021 related to the renovation of the external facades of the buildings visible from the street, started but not completed on 31 December 2021, is confirmed if the payment of expenses, by the persons in charge of the work or by the condominium itself, for the 10% share of the residual amount after applying the discount on the invoice he comes paid by the end of 2021, regardless if i jobs have been completed or not.
To be clearer, the turnaround operated by the Revenue Agency bell on the 90% Facades Bonus ensures the discount for the expenses entirely incurred in 2021, even if the works have not been completed but they will be in 2022.
Likewise, if you provide the payment of 10% of the resulting amount after applying the discount on the invoice by 31 December 2021.
All of this regardless of the completion status of the works planned restructuring.
Facades bonus 90%: work in 2022 and payment by 31 December. The sworn statement does not change anything.
Summing up, the Campania Directorate General of the Revenue Agency does nothing but retract the initial position taken with the answer given to the interrogation number 914-1430 / 2021 of 7 December 2021, aligning with the indication already disclosed by Ministry of Economy and Finance during the questions held on 20 October in the Finance Committee.
Therefore, the rule of granting the Facade Bonus 90% only falls to invoices paid by 31 December 2021, for works completed by the same date and on which the certification of congruity had been obtained.
From i new clarifications provided by the Ministry of Economy and Finance on the possibility of benefiting from the 90% deduction of the Facades Bonus in specific cases, held on 20 October, and the taking of opposite position by theCampania Revenue Agency arrived on 7 December, to act as a watershed is the Anti-fraud decree (DL 157/2021) that has the functioning of the restructuring bonuses is complicated House.
How? Making oThe presentation of theasseveration of the fairness of prices in cases where the Facciate Bonus is used both as a discount on the invoice and as a credit transfer.
Starting from these innovations, at first glance, the regional Revenue Agency had taken a different path from that beaten by the Ministry of Economy and Finance (MEF) and then shuffle the cards again after a little less than 10 days.
All that ha bring no little confusion on the possibility of using the 90% Facades Bonus also in the formulation currently in force.
But yet, it was enough to stick to what is reported in the circular no. 16 of 29 November 2021 as regards the asseveration of the adequacy of the costs.
The same clarifies that for all home bonuses, to andSuper bonus 110% exception, the attestation, mandatory for the assignment of credit or the discount on the invoice, it can be released regardless of progress and the declaration of completion of the works.
Specifying that the Anti-Fraud Decree aims to block attempts to use the home benefits, including the Facade Bonus 90%, and that the expenditure supported to carry out renovation works is justified only in relation to their execution, the asseveration of the adequacy of the costs is also required for the interventions already started and to be completed in 2022.
In summary, the obligation to certify the adequacy of expenses must also be respected for the works admitted to the 90% Facade Bonus even if not completed before the end of the year.
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Journalist, born in 1985.
I have a master’s degree in Applied Economics from theUniversity of Calabria. At the end of the university course, I deepened the skills acquired in the field Finance and Statistics at some commercial firms. Currently, I collaborate with various online newspapers for which I write, with flexibility, on topics ranging from economics to politics, from the world of education to that of public administration. Passions? Writing in the first place, graphics in secundis!
My slogan? “There’s nothing I can’t learn.”
