The Revenue Agency has renewed the guide to have access to the Facades bonus which covers up to 90% of the costs of the restoration works.
Law no. 178 of 30 December 2020 introduced the
Facades bonus for the first time, which expires in the current year. However, there could be an extension to the duration of this popular tax advantage which, after the
Superbonus 110%, is among the most popular.
While we wait together to know the future of the
Facades bonus 2021, we have noticed that the
Revenue Agency has published a new, renewed and expanded edition of
the Facade Bonus Guide . The previous Guide was dated February 2020 and therefore an update was needed. It is no coincidence that the updated document is made up of several more pages.
I remind you that the objective of the
bonus facades deduction is to create relief through
tax deductions for certain subjects who have expenses for the
restoration and redevelopment of the external facades of buildings that are located in certain cadastral areas.
Thanks to the
new guide to the Facades bonus we can understand that this concession will continue to be
90% of the expenses incurred for redevelopment or restoration of the external parts, even to taxpayers who own businesses.
I am
Elia Caneppele , founder of Windowo, and today he will talk to you about the
facade bonus for the renovation of the external facades of buildings.
Which buildings are subject to the new Facade Bonus 2022 guide?
Since its inception, the Facades bonus was dedicated only to certain categories of buildings: in the new guide published by the Revenue Agency it is highlighted that only those who carry out restoration and redevelopment interventions of the external facades of buildings in the so-called
zone A can benefit from it. and B.
In fact, the buildings must be located in zone A (historical centers) or B (parts built in part) indicated in the ministerial decree 2 April 1968, n. 1444 or in areas similar to these on the basis of regional legislation and municipal building regulations. Zones A and B therefore mean
certain cadastral categories , provided for by the regional law and by the building regulations of the municipalities.
Urban planning certifications include parts of cities or towns of historical and artistic value, environmental value and with a balance between free areas and those covered by homes.
Bonus Facades deduction: which subjects can request it?
The deduction of the Facades bonus is obtained in
10 years in annual installments of the same amount . A spending limit has not been set and there is no maximum limit, and for these reasons the bonus can be very advantageous.
Bonus for deductions : here is the list of subjects who can access it:
- natural persons including those who exercise arts and professions;
- private or public entities;
- now simple, people and capital;
- associations between professionals.
All those who have "and
exclusively income subject to separate taxation or substitute tax " or "
taxpayers who could not benefit from it as the gross tax is absorbed by other deductions, or is not due ", are not entitled to it.
However, those who fall within these exceptions can benefit from the bonus with the credit transfer mechanism or with the
discount on the invoice .
In addition, to have access to the Facades 2021 bonus you must have certain
specific requirements confirmed in the new guide of the Revenue Agency.
Beneficiaries of the facade bonus must:
- own or hold the property that will be restored or redeveloped of the external facades as owner, naked owner or holder of other right of use;
- hold the property that will be affected by the intervention due to a lease or loan agreement and have the consent of the owner;
- those who personally carry out the work on the external facades of the building can access the Facades bonus (within the limits of the purchase costs of the materials).
Which interventions are included in the Facades 2022 bonus?
In the building bonuses, depending on the
nature of the works, you can access a certain concession, and this also applies to the Facades bonus and is confirmed by the new guide of the Revenue Agency. I emphasize that the redevelopment and restoration of a property includes very different works and there may be the possibility of accessing other tax benefits as well. The taxpayer will then have to decide how to proceed in this regard.
The interventions that allow access to the Facades 2022 bonus can also be carried out only on a
part of the buildings but cannot be carried out during the construction phase or while the property is being demolished or rebuilt.
In fact, interventions that bring an
improvement on the visible part of the building that is visible from the street or in any case from public land are allowed. This automatically excludes all interventions concerning the internal facades.
In short, the 90% deduction on the costs of the facade bonus is valid for:
- external painting and dyeing;
- work on balconies or friezes;
- interventions on opaque vertical structures that affect from the thermal point of view or that affect 10% of the plaster of the building;
- material purchase costs;
- planning of interventions;
- expenses for the installation of scaffolding;
- disposal of materials;
- VAT, stamp duty, fees paid for the request for building permits;
- interventions that allow an increase in the energy class affecting its envelope.
"
The deduction is not due in the event of change of destination of the assets without the prior authorization of the Administration for cultural and environmental assets, of failure to comply with legal obligations to allow the exercise of the pre-emption right of the State on real estate and movable assets bound "(article 15, paragraph 1 of letter G of the TIU).
How to apply for the Facades 2022 Bonus?
How to apply for access to the Facades 2022 bonus?
First of all, the premise is that to be entitled to the Facades 2022 bonus (which, it is always good to remember, allows you to have a 90% discount on expenses incurred for the restoration and redevelopment of the external facades of the building) it is necessary to
pay all expenses with traceable methods. in which the following data must be reported:
- tax code of the beneficiary of the deduction;
- reason for payment;
- VAT number or tax code of the person receiving the payment.
In the regulation of the decree n. 41/1998 of the Ministry of the Treasury it is also specified that taxpayers must necessarily:
- enter the cadastral data of the building in the tax return;
- indicate the subjects who carried out the work and the registration details;
- keep documentation for the implementation of interventions;
- keep a copy of the registration application, receipts for payment of local taxes, a copy of the assembly resolution approving the execution of the works for the condominiums;
- keep the declaration of consent to the works.
All the documentation necessary to access the Facades 2022 bonus must be presented personally or through an intermediary (CAF or accountant) at the Revenue Agency who will provide the credit once the necessary checks have been carried out.
As previously mentioned, the Facades bonus does not necessarily have to be paid in the form of a 10-year deduction, but can also be recognized through the credit transfer mechanism or with the discount on the invoice. If you prefer to opt for these alternatives, you must notify the Revenue Agency.
To apply for the Facades bonus, it is necessary to download and fill in the specific form made available to the Revenue Agency following approval on 8 August 2020. The application must be submitted by 16 March of the year following that in which the expenses for which it is intended to benefit from the facilitation provided by the Facades bonus were incurred.
Update: the Facades Bonus will be extended for 2022 but only at 60%
Until recently, the natural expiry of the 90% Facade Bonus was set at 31 December 2021. Instead, it is official that the Draghi Government has finally decided to back down on some previous declarations.
In fact, an extra year was guaranteed for this bonus,
but reducing the deduction rate to 60% .
The choice to apply this cut, that is to pass from 90% of the IRPEF tax deduction to 60%, made many insiders turn up their noses. This decision created a lot of turmoil.
Facades Bonus 2022 and Anti-Fraud Decree
If you are one of those who want to access the bonus also in the course of 2022, you will be interested to know that the
Anti-Fraud Decree aimed at construction activities has recently been approved.
This Anti-Fraud Decree obliges the taxpayer to draw up a
compliance certificate and the asseveration of the appropriateness of the expenses. All this when you decide to opt for the discount on the invoice or the credit transfer.
This further fulfillment was seen as a complication for those working in the sector. Especially because, as already mentioned, the deduction rate will drop from 90% to 60% from 1 January 2022.
Facades Bonus: the checklist for the compliance visa arrives
The National Council of Chartered Accountants and Accounting Experts and the National Foundation of Accountants has created a document that should be useful in complying with these new obligations.
This is a
check-list to verify the documents necessary to obtain the facades bonus and issue the compliance visa (updated according to the “Anti-fraud” Decree).
This checklist provides help for the professionals in charge of issuing the compliance visa, useful for verifying the presence of the necessary documentation for affixing the visa.
The professional will in fact have to check a series of information, such as the data of the beneficiary, the expenses, the amount of the credit, the data relating to the property and the relative documentation (such as for example the technical reports or the technical sheets of the used materials).
I remind you that in any case this document is a support tool, but it cannot be considered exhaustive about the checks to be carried out. It will be the sole responsibility of the professional in charge of verifying, on a case-by-case basis, the compliance of the data.
