Extension in the 2022 budget law, but with a nasty surprise, the 90% deduction drops to 60% in 2022. And those who choose the transfer of credit or the discount on the invoice will have to present the compliance certificate and the technical certification.
As the Revenue Agency clarifies, the 2022 facade bonus is a 60% deduction (it was 90% in 2021) for interventions aimed at the recovery or restoration of the external facade of existing buildings, of any cadastral category, including instrumental properties.
The buildings they must be in zones A and B, identified by ministerial decree no. 1444/1968, or in areas similar to these based on regional legislation and municipal building regulations.
The 2022 facade bonus includes all interventions on
The 2022 facade bonus is due to all taxpayers, residents and non-residents in the territory of the State, Irpef subjects and Ires taxable subjects, who own the property subject to the intervention in any capacity.
In particular, the following are eligible for the relief:
The deduction is not available to those who only have income subject to separate taxation or substitute tax.
Those who are entitled to take advantage of the facade bonus can alternatively opt
Those who benefit from the "facade bonus" also have the possibility of directly transferring the tax credit, corresponding to the deduction due, to other subjects, who have the right to make subsequent transfers.
The transfer can be arranged in favor of:
This is a contribution, in the form of a discount on the amount due, advanced by the supplier who carried out the subsidized intervention.
It is equal to the deduction from the gross tax due for the recovery or restoration of the facade of existing buildings and can reach a maximum amount equal to the amount due.
The discount on the invoice may also be lower than the nominal value of the tax deduction.
The supplier, in turn, recovers the advance contribution as a tax credit, for an amount equal to the deduction due, and can transfer it to other parties, including credit institutions and financial intermediaries.
The 2022 budget law, in addition to introducing an extension for the 60% facade bonus, has also introduced the obligation for those who choose the discount on the invoice or the transfer of credit to present the conformity visa and the technical certification of adequacy of the expenses
Grimaldi Padua
Padua - 35137 - Via G. Matteotti, 27
e-mail: padovacentro@grimaldifranchising.it
Tel. +39 49 663 033 - VAT number 05301660287
Grimaldi Cadoneghe
Cadoneghe (PD) - 35010 - Via G. Franco, 2/A
e-mail: cadoneghe@grimaldifranchising.it
tel. +39 049 88 736 56 - VAT number 05322440289