The facade bonus can be combined with the other tax discounts provided for home interventions (ecobonus, earthquake bonus, renovation bonus, furniture bonus). This was assured by the Minister for Cultural Heritage, Dario Franceschini, in an interview with Sole 24 Ore: “Innocenzo Cipolletta gave me the idea at least three years ago. I tried to put it into practice during the Renzi and Gentiloni governments, but I didn't succeed. So I've brought it up again now."
The facade bonus is one of the main innovations introduced with the tax decree connected to the 2020 Budget Law. The incentive will only be in effect next year, because “the intention – continues Franceschini – is to give an immediate boost to the economy. Then we'll see how the bonus works and how much it will cost. It will be necessary to understand how many will benefit from it. Coverage is, in fact, calculated on a given percentage of buildings. I think it will be a success and the boost to VAT, Irpef and GDP revenues will be strong. We kill the classic two birds with one stone: the cities will be more beautiful and we will give a jolt to the economy”.
To clarify, let's see what are the main features of the facade bonus - which, we recall, could still undergo changes in Parliament - and of the other home bonuses that can be combined with it.
FACADE BONUS
The latest addition to the family of concessions is a 90% tax deduction on the restructuring, restoration and even ordinary maintenance of the external facades of buildings. It will be valid for all private buildings (from villas to condominiums), in all cities (from villages to large cities) and in every location (from suburbs to historic centres). There are no spending or income limits to access the facades bonus. Of course, this information is not enough to clarify all the doubts about the measure (starting with the overlap with the eco-bonus for thermal coats), but to go into detail it will be necessary to wait for the application circular from the Revenue Agency, which presumably will arrive at the beginning of 2020.
ECOBONUS
Like the subsequent restructuring bonus, the eco-bonus is extended to 2020 by the new maneuver. It is an Irpef or Ires deduction to which you are entitled when interventions are carried out that increase the level of energy efficiency of buildings. For most jobs, the eco-bonus is 65%, but in some cases it goes down to 50% (windows, sun screens and air conditioning systems). The eco-bonus must be divided into 10 equal annual installments. For the complete scheme of the maximum deductions on individual interventions, refer to guide of the Revenue Agency.
Boilers. As far as boilers are concerned, the incentive is not applicable to less efficient ones (energy class B). For class A condensing ones, however, a 50% tax discount is provided, which rises to 65% if advanced thermoregulation systems are also fitted.
Increased discount for condominiums. In general, the eco-bonus rises to 70 or 75% when certain energy performance indexes are achieved. The scheme is as follows:
- 70% if the interventions concern the envelope with an incidence of more than 25% of the gross dispersing surface of the same building.
- 75% when the interventions improve the winter and summer energy performance and provided that they achieve at least the average quality indicated in the decree of the Minister of Economic Development of 26 June 2015.
In these two cases, the increased discount can be applied to a maximum cost of 40 euros for each real estate unit in the building.
BONUS EARTHQUAKE
For interventions on the common parts of condominium buildings located in seismic zones 1, 2 and 3, aimed at both seismic risk reduction and energy redevelopment, an even higher deduction is envisaged, equal to 80 or 85%. , depending on whether the works involve a reduction of one or two risk classes. In these cases, the maximum spending limit allowed is 136 thousand euros, multiplied by the number of real estate units that make up the building.
RENOVATION BONUS
The restructuring bonus is an Irpef deduction equal to 50% of the expenses incurred to renovate both the individual real estate units and the common parts of the condominiums. There is a spending limit of 96 euros, so the maximum discount is 48 euros.
In the case of single dwellings, not only the owners can take advantage of the bonus, but also all the holders of real/personal rights on the properties (usufructuaries, tenants, borrowers, members of cooperatives), provided they bear the costs for the renovation. The same applies to cohabiting family members, separated spouses, members of civil unions and cohabiting partners more uxorio of whoever owns or holds the property.
As for condominiums, for interventions carried out on the common areas, the deduction is due to the individual condominium within the limit of the share attributable to him, provided that this has been paid to the condominium within the deadline for submitting the tax return.
MOBILE BONUSES
The furniture bonus continues to be linked to the renovation bonus. Those who start work inside the house by 2019 will be able to benefit in 2020 from a tax discount for the purchase of furniture and large appliances of a class no lower than A+ (A for ovens). The deduction is equal to 50% and must be calculated on a maximum expenditure of 10 thousand euros (including money for transport and assembly). Also in this case the deduction must be divided into ten equal annual installments. To take advantage of the subsidy, the purchase of furniture and large appliances must have taken place after the start date of the works.
GARDENS BONUS TO GOODBYE
In the drafts of the 2020 maneuver, the garden bonus is not mentioned among the incentives subject to extension. Introduced with the 2018 Budget Law, the discount consists of a 36% Irpef deduction on expenses of up to 5 thousand euros for the care of terraces and gardens, including condominiums. It is probable that the measure has not obtained the results obtained, to the point that the Government has now decided to cancel it.
