The facade bonus does not extend to shutters. Let’s study the case and understand why.
Two clarifications by the Revenue Agency have resolved some interpretative doubts regarding the Facade Bonus. We wondered, in particular, if it extends to the facades visible from the street and in the case of repainting of shutters and shutters. In other words, the question arose about the extensibility of the bonus to the rear façade that overlooks the surrounding buildings from afar. This refers to the part that is only partially visible from the road, as it does not directly overlook it. Having considered the doubts, let’s see what clarifications were provided by the Revenue Agency on the Facade Bonus.
Interpello of the Revenue Agency n. 348
A first clarification has arrived from ruling no. 348 of the Revenue Agency, who recalled the types of interventions that give the right to the aforementioned bonus. Furthermore, the extent of the deduction due is identified by paragraphs 219 to 221 of article 1 of the Budget Law 2020. Then, paragraph 222 describes the procedures for using the deduction while paragraph 223 concerns the application methods. Finally, we have the circular February 14, 2020, n. 2 / E which provides clarifications on the application of the facility. In particular, the latter clarified that the bonus concerns the interventions carried out exclusively on the opaque structures of the facade, on the balconies, ornaments and friezes. This means that interventions on the visible external envelope of the building are admitted to the benefit. That is, it deals with those concerning both the front, front and main, and the other sides of the building.
In practice, the reference of the circular concerns the consolidation, restoration, improvement and renewal of the aforementioned elements making up the opaque vertical structure of the facade. As well as, the reference is also to the mere cleaning and painting of the surface, the renewal of the constituent elements of the balconies, ornaments and friezes. Then, we have the works related to the urban decoration such as those related to the gutters, the downspouts, the parapets, the cornices. Finally, we have those relating to the arrangement of all the plant parts that insist on the opaque part of the facade. Therefore, interventions carried out on the internal facades of the building are excluded, except for those visible from the street or from ground for public use. The conclusion is that the Facades Bonus is due for the expenses incurred for the interventions carried out on the internal facade of the building. This, even if it is only partially visible from the road.
Excluding shutters and shutters. Interpello n. 346
In another question, it is asked whether the expenses for painting the blackout closures (shutters and shutters) can benefit from the Facades Bonus. L’ruling n. 346/2020 of the Revenue Agency, provided the answer. The above circular was once again eloquent on this point. It clarified that for the purposes of the bonus, the interventions must be aimed at the recovery or restoration of the external facade. Furthermore, they must be made exclusively on the opaque structures of the facade, on balconies or on ornaments and friezes. This implies that interventions on the visible external envelope of the building, ie both on the front, front and main part of the building, are admitted to the facades bonus. In addition, there are those that loom on the other sides of the building and in particular, on the elements of the facade constituting only the vertical opaque structure.
However, the expenses incurred for interventions on the opaque horizontal or inclined structures of the building envelope are considered cases of exclusion of the bonus. Think of the covers (flat roofs, roofs) e floors to unheated rooms or to the outside. Also, think about the replacement of windows, frames, gratings, doors and gates. All of these do not fall under the notion of opaque structures. Hence the conclusion that the facades bonus cannot be used for expenses related to the repainting of shutters and shutters. This is because they constitute accessory and completion structures for the fixtures, which are also excluded from the aforementioned bonus. Hence, the final consideration that the Facades Bonus does not extend to shutters.
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