The question was posed by a taxpayer who, together with his wife, owns a apartment located in a building also composed of other houses belonging to third parties, never formally constituted in condominium.
He, as already done by some of the other owners, intends to carry out the restyling exclusively on the portion of the facade that affects its real estate unit and asks if he can take advantage of the deduction for such interventions (90% up to 31 December 2021 e 60% in 2022), even if the intervention would involve only a restricted perimeter and not the entire facade of the building.
The purpose of the standard – explains the Agency – is to encourage the creation of works aimed at conservation and decoration of urban centers, above all of historical importance, also favoring the improvement of the energy efficiency of buildings.
Considering the rationale of the facility, the Agency believes that the taxpayer can benefit from the deduction even if the renovation is limited to the area of its real estate unit and, therefore, to solve a problem located on a part of the facade and not the entire surface visible from the outside of the building.
The possibility of using the bonus is valid even if the condominium in question is a minimum condominium. The beneficiary must keep and show the copy of the shareholders’ meeting resolution for approval the execution of the works as well as the division of expenses between the condominiums based on the thousandth table or the various criteria provided for by the civil code.
Source: Le ultime news dal mondo dell'edilizia by www.edilportale.com.
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