Bonus face, the caseA condominium, located in zone A, turned to the Revenue Agency because it intends to carry out interventions of:
– replacement of the parapets in the balconies;
– remaking of the roller blinds, technically and aesthetically compatible with the new balustrades;
– installation of a night lighting system.
He then asked the Agency if he could take advantage of the facade bonus.
The Revenue Agency began with a premise: the facade must be visible from the street or from a land for public use and the building on which the works are carried out must be located in zone A or B, pursuant to DM 1444/1968, or in areas similar to these on the basis of regional legislation and municipal building regulations.
Bonus facades for parapets and awnings, conditions
The Agency recalled that they are homogeneous territorial areas A the arts of the territory affected by urban agglomerations that have a historical, artistic character and of particular environmental value or by portions of them, including the surrounding areas, which can be considered an integral part, due to these characteristics, of the agglomerations themselves.
I am homogeneous territorial areas B the parts of the territory totally or partially built up, other than zones A): the zones in which the covered surface of the existing buildings is not less than 12.5 per cent (one eighth) of the land area of the zone are considered partially built and in which the territorial density is higher than 1.5 cubic meters / sq m.
Since the building is located in zone A, the interventions, if they meet the requirements of the legislation, can access the facade bonus.
Moving on to analyze the typology of interventions admitted to the deduction, the Agency recalled that works carried out exclusively on the opaque vertical structures of the façade, on the balconies, ornaments and friezes are eligible. By way of example, these are the consolidation, restoration, improvement and renewal of the facade elements, the renewal of the constituent elements of the balconies, the ornaments and friezes as well as the works attributable to urban decoration such as those relating to the gutters, the downspouts, to the parapets, the cornices and the arrangement of all the plant parts that insist on the opaque part of the facade.
The deduction is also due to the closely related costs to the realization of the interventions admitted to the bonus facades and for i additional work, such as disassembly, reassembly or replacement of awnings.
The Agency concluded that the replacement of the parapets is facilitated, while the remaking of the roller blinds accesses the facades bonus only if, on the basis of technical assumptions, it is additional to the main work, that is, if it can be qualified as an ancillary and completion work.
Facade bonus, excluding lighting systemsTaking into account that the purpose of the provision is to facilitate building interventions aimed at urban decoration, the Agency added that the costs for the installation of a facade lighting they cannot be included among the facilitated building interventions.
With this negative opinion, the Agency contradicts one previous answer. Last July, in fact, the Agency was more of a possibility and explained that for the installation of lighting fixtures on the ceiling or on the wall, in correspondence with the balconies, aimed at highlighting the architecture of the building even at night, the facade bonus is only available in the presence of ‘technical’ reasons, to be verified in the specific case.
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Source: Le ultime news dal mondo dell'edilizia by www.edilportale.com.
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