The Revenue Agency, in responding to a question, clarified that the bonus facades can also extend to tents. In particular, the interopello n. 673 of 6 October 2021, answered the following question: do the replacement of the parapets, as well as the supply and installation of new curtains, fall within the facade bonus? In this regard, the 2021 Budget Law provides for a 90% deduction on expenses documented and incurred in 2020 and 2021. All this, for interventions aimed at the recovery or restoration of the external facade of the buildings located in zone A or B.
Furthermore, it must deal with interventions aimed at the recovery or restoration of the external facade. They must be made exclusively on the opaque structures of the facade, on balconies or on ornaments and friezes. Therefore, they are interventions on the visible external envelope of the building, i.e. on the front, front and main part. Obviously, the external perimeter also includes the other sides of the building. However, many do not know that the facade bonus can also be used for curtains in these specific cases. Let’s tackle this in detail, because it’s really interesting.
Many do not know that the facades bonus can also be used for curtains in these specific cases
After the introduction of the bonus, subsequent circulars have clarified the scope of application. In particular, n. 2 / E of 2020, specified that the deduction also pays for related expenses. That is, it also extends to the costs strictly related to the implementation of the interventions covered by the facade bonus. Think, in fact, of additional works, such as the disassembly and reassembly of the sun blinds or the replacement of the same. The condition is that this is necessary for technical reasons, since these are ancillary works and completion of the main intervention.
Therefore, it is necessary to deal with the costs strictly connected to the realization of the building intervention itself. In the case on which the Revenue Agency intervened, the applicant wanted to carry out several works. In the present case, it was: an intervention aimed at replacing the parapets present in the balconies, the remaking of the roller blinds. The latter were technically and aesthetically compatible with the new balustrades. Finally, he also wanted to add a night lighting system.
The response of the Revenue Agency
Well, the answer was the following. The expenses for works related to the parapets on the visible external envelope of the building, are allowed. All this, in compliance with the conditions and obligations required by the relevant legislation. On the other hand, for roller blinds, the bonus is applicable only if, on the basis of technical assumptions, they are additional to the building intervention. This, since these are ancillary works and completion of the same. Otherwise, the costs for the installation of the façade lighting system cannot be included in the concession.
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