Bonus Facciate

The tax relief consists of a tax deduction of 90% of the expenses incurred in 2020 and 2021, and of 60% of the expenses incurred in 2022, for interventions aimed at the recovery or restoration of the external facade of existing buildings, of any category. cadastral, including instrumental properties. The buildings must be located in zones A and B, identified by ministerial decree no. 1444/1968, or in areas similar to these on the basis of regional legislation and municipal building regulations.

The 2022 Budget Law, in fact, extended this deduction until 31 December 2022, with the rate reduced to 60 percent.

Only interventions on the opaque structures of the façade, on balconies or on ornaments and friezes, including those of external cleaning or painting are eligible for the benefit. The bonus is not, however, due to interventions carried out on the internal facades of the building, if not visible from the street or from the ground for public use.1