Deductions for renovations 2020: bonuses for facades, fixtures, eco-bonuses

Restructuring deductions 2020

2020 is the year of deductions for the renovation of buildings and buildings. Between facade bonuses, fixtures bonuses, green bonuses and Ecobonuses, losing sight of some details is quite simple. In this short guide, then, we will provide the tools necessary to understand the differences between the various initiatives implemented. The interventions that fall within the scope of the various bonuses will also be underlined.
2020 restructuring deduction: the point on the facade bonus

The façade bonus is probably the most extensive initiative dedicated to renovations in 2020. This provision insists on certain categories of interventions, which must present precise requirements. In the absence of these parameters, in fact, the deduction decreases, falling within other initiatives such as the green bonus and Ecobonus. These are the interventions:

    Gutters (or 90% deduction)
    Cornices (90% deduction)
    Balconies (90% deduction)
    Parapets and rivers (90% deductions)
    Facades (90% deduction)
    Air conditioning systems, television antennas (90% deduction)
    Friezes and ornaments (90% deduction)
    Scaffolding (90% deduction)
    Planning fees (90% deduction)

This provision has rather stringent requirements: in fact, it includes interventions "aimed at the recovery or restoration of the external facade of existing buildings, parts of them, or on existing real estate units of any cadastral category, including instrumental ones." At the same time, the facade bonus "is not due for interventions carried out during the construction phase of the building or carried out through demolition and reconstruction, including those with the same volume as the pre-existing building, which can be classified in the category of 'building renovation' (according to Article 3, paragraph 1, letter of Presidential Decree No. 380/2001)"

For more information, refer to the Revenue Agency's guide to the facade bonus (https://www.agenziaentrate.gov.it/portale/documents/20143/233439/Guida_Bonus_Facciate.pdf/129df34a-b8b7-5499-a8fb-55d2a32a0b12 ).

Bonus Fixtures 2020: what it is and how it works

The latest financial maneuver renewed the window bonus, which is therefore also valid for 2020. The benefits provided include the tax deduction for interventions on:

    Windows
    Shutters, blinds and shutters
    Stained glass
    Awnings
    Entrance doors

The benefit amounts to 50% of the amount actually paid, with a maximum spending limit of €96,000. To find out more, simply read our article on the 2020 window bonus (https://www.porteitaliane.com/it/blog/bonus-infissi-linee-guida-su-come-usufruire-delle-agevolazioni-fiscali- n56), accompanied by all the necessary information.
Ecobonus: renovations for energy saving

The return of the Ecobonus, confirmed for 2020, makes it possible to obtain tax deductions on interventions aimed at the energy requalification of buildings. In this way, it is possible to increase the energy class of the buildings (https://tariffe.segugio.it/guide-e-strumenti/glossario-adsl-energia-gas/classe-energetica.aspx), increasing not only their safety, but also the value.

These are the interventions that are included in the 2020 Ecobonus, with the related tax benefits:

    Flat roof (65% deduction)
    Roofs and roofing (65% deduction)
    Curtains and screens (50% deduction)
    Facades (in the case of the Ecobonus, the deduction is 65%, which can go up to 70% and 75% in the case of a condominium)
    Scaffolding (the deduction follows the bonus which includes the intervention)
    Planning (the deduction follows the bonus which includes the intervention)

In all cases, interventions must meet minimum insulation requirements. If this parameter is not respected, the bonus expires, or falls into another category of deductions.

Green bonus 2020: features and how it works

The green bonus aims to enhance the works that lead to greater sustainability of buildings, but also the interventions that increase urban decorum. Cleaning, restoration of unsafe parts, painting, renewal and consolidation are all cases that can be included in both the façade bonus and the green bonus.

These are the details of the interventions planned for the 2020 green bonus:

    Gutters (50% benefit if facade bonus requirements are not applicable)
    Cornices (50% deductions if facade bonus requirements are not met – does not apply to ordinary works on single units)
    Balconies (50% deduction for work on parapets, but not on French windows)
    Facades (50% deduction if the requirements of the facade bonus or the Ecobonus are not met)
    Systems other than air conditioners and antennas (50% deduction)
    Parapets and rivers (50% deduction - only in the case of extraordinary works on individual properties)
    Ornaments and friezes (50% deduction - for interventions other than painting and cleaning)
    Scaffolding (deductions from 50% to 90%, depending on the bonus to which the intervention falls)
    Design (deductions from 50% to 90%, depending on the bonus to which the intervention falls)

As can be seen, in many cases the 2020 green bonus intervenes when the facade bonus requirements are not met.

Deduction on renovations

The interventions that do not fall within the cases provided for by the facade bonus, green bonus and Ecobonus can still benefit from tax deductions on renovations. These are the concessions provided, obtainable in the event that it is not possible to adhere to bonus facades and Ecobonus:

    Flat roof (the basic deduction is 50%)
    Roof (the basic deduction is 50%)
    Gutters (the basic deduction is 50%, excluding maintenance carried out on individual building units)
    Cornices (the basic deduction is 50%, excluding interventions on individual real estate units)
    Balconies (the basic deduction is 50%)
    Railings and downspouts (the basic deduction is 50%, however, relating only to extraordinary works on individual properties)
    Facades (the basic deduction is 50%)
    Windows (the basic deduction is 50% also on non-residential buildings)
    Ornaments and friezes (the basic deduction is 50%)
    External gates and main doors (the basic deduction is 50% - if the gates enclose a garden, the bonus is 36%)
    Surrounding walls (the basic deduction is 50%)
    Design (professional expenses are subject to the same bonus as the intervention)
    Scaffolding (rental costs are subject to the same bonus as the intervention)

A small handbook on deductions for 2020 renovations

Understanding in which case the renovation intervention that you want to complete falls into is not always simple. The brief summary that we have made can help you make the best decisions, saving and improving the performance of your property.

For any need relating to the installation of internal doors and home automation systems, Porte Italiane is at your side: contact us now (https://www.porteitaliane.com/it/contattaci) for more information!