The areas of the facade bonus
The facade bonus is the deduction of 90% of the expenses incurred in 2020 and 2021 for interventions, even if only cleaning or painting the exterior, aimed at the recovery or restoration of the external facade of the buildings. But for this tax measure there are stringent requirements, the properties must be located in area A or B.
– Zone A it includes parts of the territory affected by urban agglomerations of 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 for these characteristics of the agglomerations themselves.
Zone B on the other hand, they include areas other than A, totally or partially built up, including in the latter those in which the surface covered by existing buildings is not less than 12.5% (one eighth) of the land area of the area and in which the density territorial is greater than 1.5 cubic meters / sqm.
These requirements are considered too strict so a parliamentary question has been put to the ministers. In addition to wanting to overcome a rule that penalizes citizens who own properties outside those areas, through this question, it was underlined that there are territories on which both rural and residential buildings exist and whose facades should be recovered. The quality of the landscape and the architectural and natural beauty of the area would benefit.