Bonue verde 2022: what to know

Green bonus extended until 2024

Il bonusthe tax relief provided for the arrangement of gardens and terraces has also been extended for 2022.
The 2022 Budget Law has in fact confirmed this until 2024.

To answer the most common questions from taxpayers, let’s see what the Garden bonus 2022who is entitled to the deduction and what are the interventions that allow access to the facility.

Green bonus 2022: what it is

Il bonus is a tax deduction introduced with the 2018 Budget Law and then subsequently extended in the following years. We are facing one of the many concessions related to the house, in particular to green areas.

As part of the various incentives, it stands out for its particular attention to the environment as it is aimed at obtaining a greater extension of greenery in buildings and gardens.

How to apply for the Green Bonus 2022

Specifically, as described in the appropriate guide of theRevenue Agencythe Green Bonus consists of one personal income tax deduction pari al 36% of the costs incurred and documented to arrange gardens and terraces, within the maximum spending limit of 5000 euro for each residential unit.

The personal income tax refund will be divided into 10 annual fees of the same amount.
It follows that the maximum deduction to which the taxpayer may be entitled will be equal to 1800 euros for each real estate unit.

Green bonus 2022: discount on invoices and credit transfer

Attention, for the green bonus it is not possible to use the alternative methods of discount on invoice e credit assignment.

Therefore, it is good to know that the request for a tax deduction is the only way in which you can take advantage of the 2022 gardens bonus.

Green bonus 2022: for which jobs to request it

Let’s see for what types of intervention the green bonus 2022 can be requested.

It is about:

  • construction of green roofs and hanging gardens;
  • green arrangement of private uncovered areas of existing buildings, real estate units, appurtenances or fences;
  • irrigation systems and well construction;
  • design and maintenance costs if they are connected to the above-mentioned interventions.

The bonus is recognized for the renovation of the gardens of one’s home but also for arranging the green areas of the condominium.

Garden bonus 2022
In any case, these are interventions aimed at increasing green areas in residential buildings.

We remind you that the green bonus refers toimmobile on which the work is carried out and not to the owner. This is important when considering the maximum spending limits. Therefore, the same subject, for several properties, can benefit from several deductions and therefore add up the different spending limits.

Garden bonus for residential properties

The garden bonus only applies to residential properties.
If the building is for commercial use, such as a shop, the owner will not be able to access the green bonus. For properties that are intended for both a professional studio and a home, you can benefit from a deduction reduced by half.
They are always included appliances housing unit.

The only exception is provided for in the case of interventions carried out on common external parts of an apartment building. In this case, the owners of commercial premises will also be able to benefit from the deduction, provided that the condominium is destined for at least 50% for housing.
It should be clarified that in this case the maximum limit of expenses must be calculated considering only the residential units and not the total of the real estate units.

Unlike the furniture bonus, this type of deduction is not linked to building renovations.

Green bonus 2022: interventions not allowed

It is also important to clarify which interventions are not included in the green bonus in order not to incur unpleasant surprises.

Interventions of ordinary maintenancethe purchase of specific tools aimed at the care of green areas e interventions in economics or carried out on his own by the owner who merely purchases the materials.

Therefore, interventions that are carried out periodically are excluded since they do not involve any innovation or modification as regards green areas.

Green bonus 2022: the requirements

The Green Bonus is a tax advantage recognized to those who have the possession o to detentionby virtue of a suitable title, of the property on which the facilitated works are carried out.

In order to benefit from the bonus, the owner or holder will have to bear the expenses related to the admitted interventions.

Il owner of the property is therefore not the only person who is granted the right to be able to deduct the expenses related to the Green Bonus.

In fact, the tax incentive is also due to the naked ownerto the holder of a real right of enjoyment on the property (usufruct, use, housing and surface rights).
Finally it is up to the holder under a contract of lease oh you loan for free use.

Green bonus 2022 in condominium

You can also take advantage of the green bonus in the context of condominium to green the common parts outside the building. Also in this case it will be necessary to respect the limit of 5000 euros due to the owner of the single real estate unit that is part of the condominium.

In order to take advantage of the tax deduction, the individual condominium must have paid the share of its expense and therefore must be compliant with the condominium before making the tax return within the established terms.

The condominium can separately benefit from the green bonus both in reference to the single real estate unit and for the common parts of the condominium, taking advantage in both cases of a limit of 5000 euros.

Green bonus and sale of the property

What happens in case of sale of the property when the Irpef refund has not yet been fully recovered?

Green bonus requirements
If the building on which the work was carried out is sold, the deduction not yet used will pass to the new buyer. Obviously, various agreements between the contracting parties are possible.

Green bonus 2022 and payment methods

Also with regard to the terms of payment very specific rules must be respected in order to access the green bonus 2022.

Payments must be made using traceable means for the purposes of any assessments from a fiscal point of view.

Therefore, they must be made by bank or postal transfer, debit card, credit card, prepaid card and non-transferable check.

What are the documents to keep?

In order to access the Green Bonus 2022 it is necessary to keep certain papers for the purposes of any checks by the Revenue Agency.

It is about:

  • invoices and receipts with tax code;
  • self-certification certifying that the amount of expenses does not exceed the permitted limit;
  • declaration of the condominium administrator, in case of works carried out on common parts of condominium buildings in order to be able to certify the sum that has been spent for the works carried out and the amount for which you are entitled to the deduction.

Source: by

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