On the other hand, interventions on the parapets of the balconies are always facilitated, since they are constitutive elements of the balcony itself.
These clarifications came with the Reply 482 of July 15, 2021 of the Revenue Agency to a ruling presented by a Snc that intends to carry out work on a hotel, which it owns, using the facades bonus.
The project plans to modify the parapets of the balconies, consisting of metal railings and glass parts, increasing the surface of the glazed portions to the detriment of the metal part which – given its proximity to the sea – is subject to continuous and repeated maintenance interventions; alternatively, the company plans to modify the design of the metal railing, in any case replacing the glass, now obsolete, with new elements, of the same material, but with better characteristics in terms of safety.
Furthermore, the Snc plans to install lighting fixtures on the ceiling or on the wall, at the same balconies, in order to make the view pleasant and highlight the architecture of the building even at night.
The company therefore asked the Revenue Agency’s opinion on the eligibility of the interventions for the 90% facade bonus.
Facade bonus for balcony lighting, only for ‘technical’ reasonsThe Agency reminds that, to be eligible for the bonus, the interventions must be aimed at “Recovery or restoration” of the external facade and must be made exclusively on the “opaque structures of the facade, on balconies or on ornaments and friezes”. Compared to the case in question, the facades bonus is due for the expenses incurred for the intervention on balcony parapets, since they are constitutive elements of the balcony itself.
As for the installation of the lighting fixtures on the ceiling or on the wall, assuming that it is ancillary and completion works of the intervention on the external facades as a whole, the costs of which are strictly linked to the realization of the intervention itself (see Response 520/2020), according to the Agency, the facades bonus is due in the event that such interventions are made necessary for ‘technical’ reasons, an aspect that can be deduced, among other things, from the project documents of the interventions as a whole.
The question is therefore left to the designer who should explain these reasons and demonstrate the need to install the lighting bodies.
Source: Le ultime news dal mondo dell'edilizia by www.edilportale.com.
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