2021 and 2022 were two decidedly generous years in terms of
, which many Italians were able to take advantage of. 2023, however, will not fully repeat the previous two years: on the contrary, it opens with a series of fewer concessions. For example, the Façade Bonus, the one that allowed for a 60% deduction on the costs of renovating the external surface of a building visible on the street, expired on 31 December 2022 and was not renewed in the 2023 Budget Law, disappearing from the concessions construction tax.
Many people had applied to receive the concession, which has recently been modified several times: for example, it initially allowed for a 90% deduction, then reduced. The interventions included in the 2022 facade bonus were those relating to the external envelope, such as the painting of the opaque structures of the external facade and the renovation of the facade intended as an improvement of the structural part or
of the constituent elements of the facade. But also for the improvement and renewal of balconies.
This type of facilitation could be used in three different ways and specifically with:
● the deduction on the tax return,
● the transfer of credit
● the discount on the invoice
For the request it was necessary to fill in a special form to be presented to the Revenue Agency with all the necessary documentation attached. But requirements aside, the most common question of the moment is: now that the 2022 Facade Bonus has not been extended for 2023, by when must the works be completed? There are still many doubts on this topic.
For this, some clarity is needed. If it is true that December 31, 2022 is the last date to request the bonus, it is equally true that those who have already obtained the benefit and started the work still have some time to complete it. But what is this fateful date? To answer this question, reference should be made to article 43 of Presidential Decree 600/1973 which admits that the general deadline is December 31st of the sixth year after the expense.
Therefore, if the Facade Bonus was requested in 2021, the works must be completed by 2027. Those who took advantage of it in 2022 (last year available) have until 31 December 2028 to complete the works. However, the deadline can be brought forward, referring to the "formal control" (Article 36 of Presidential Decree 600/1973). In this case, the third year following the expenditure is considered. Therefore, the works started and paid for in 2021 can be completed by 31 December 2024.
The subsidy, as mentioned, expired in 2022. The buildings located in Zones A and B or similar (downtown and residential areas) were able to access the Bonus. From 2023, therefore, an alternative will have to be sought to obtain a deduction on the renovation of the facade. How to do? In this case, two other economic aids will still be usable, confirmed until 2024. First of all, the 50% Restructuring Bonus except for the painting of the facade, which is only allowed for the common parts of condominiums and not for single-family houses. Then there is the Ecobonus, which starts at 65% and is valid for both condominiums and
, but only if it is combined with energy efficiency measures, such as the creation of an external thermal coat.
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