Green light to bonus facades with “sea view”. The 90 percent deduction also applies to located buildings near the coast and visible only from the sea: there is no obstacle to the use of the facility, in the presence of the other requisites required.
To clarify this is the Revenue Agency with the response to the request number 595 of 16 September 2021.
Facades bonus, ok to the “sea view”
Works too on a building visible only from the sea give the right to the facades bonus: there are no obstacles to the use of the deduction equal to 90 percent of the expenses incurred to recover or restore part of the property. The sea view is not, in fact, among the cases of exclusion from the concession.
The response of the Revenue Agency comes after the practical case of a building which, according to the municipal administration, falls within the facilitated band B, but with a new facade that can be admired “only from afar”. The applicant, therefore, asks if he will still be able to take advantage of the 90% bonus and if the stretch of water in front of the property or the state-owned cliff from which the property is visible fall between spaces for public use.
The Agency underlined that the concession is not available for works carried out on the internal walls of the building, unless they are visible from the street or from the ground for public use.
With respect to the case in question, in line with the opinion of the Ministry of Culture, the Agency believes that the applicant, in the presence of the other conditions provided for by the law, can take advantage of the facades bonus for the work carried out on thebuilding visible only from the sea and not from streets, roads or public grounds.
Bonus facades, works allowed
All the works carried out for the renovation and consolidation of the external façade, including the simple one, are facilitated cleaning and painting, interventions on the balconies, ornaments and friezes.
Interventions on opaque vertical structures of the façade which are thermally influential or involve more than 10% of the plaster of the overall dispersing surface of the building. Also eaves, downspouts, parapets and cornices can benefit from the deductions, incorporating in the expenses all the related works necessary to carry out the work: scaffolding, disposal of construction site waste, VAT, stamp duty, fees paid for the request for housing titles, the tax for the occupation of public land.
Only the external facades visible from the street or public land will be able to access the bonus. Therefore, there is no incentive for internal facades.