Savings of up to 1800 euros per year: that’s what the green bonus to put back in place terraces e gardens private or condominium. The concession, in the form of a tax deduction, is also valid for 2021. But be careful: the incentive does not apply to ordinary maintenance work. So let’s see how it works.
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It consists of a tax deduction of 36% of the expenses incurred for the green arrangement of private uncovered areas of existing buildings. The maximum expenditure ceiling is set at 5,000 euros on which to then calculate 36% (1,800 euros maximum) to be divided into ten annual installments of the same amount.
Taxpayers who own or hold, on the basis of a suitable title, the property on which the interventions are carried out and who have incurred the related expenses are entitled to the benefit. This also applies to second homes. There are no limits on the number of properties for which the bonus is used. However, it must be a residential property. In fact, the bonus does not apply to shops or offices. If the residential property is promiscuously used for the exercise of a profession or commercial activity, the deduction is reduced by half.
Extraordinary interventions are entitled to the bonus both for works that are part of an intervention relating to the entire garden or even on a single area of it. They must be interventions that lead to the green arrangement from scratch or the renewal of the existing one. It must therefore be non-routine maintenance work. This includes appliances, fences, irrigation systems, the construction of wells, green roofs and hanging gardens. The supply of plants and shrubs is also facilitated, even in mobile pots. On the other hand, synthetic grass is not. The interventions aimed at maintaining the good vegetative state and the phytosanitary defense of secular trees or arboreal specimens of considerable landscape, naturalistic, monumental, historical and cultural value, whose conservation is closely linked, can also be brought back to the application of the facility. to the protection of the territory and the ecosystem.
The construction of planters and permanent greening of balconies and terraces if set up permanently, as long as they refer to an innovative intervention, is admitted to the garden bonus.
Design and maintenance costs are also entitled to the subsidy if connected to the execution of these interventions.
The interventions must be of an extraordinary nature. The deduction is not due to the expenses incurred for the periodic ordinary maintenance of pre-existing gardens (lawn mowing, pruning, etc.) not connected to an innovative or modifying intervention in the terms indicated above. It also excludes the expenses for the work carried out in economics. Nor can the purchase of pots for the balcony and the purchase of equipment such as lawn mowers, brush cutters, etc. be facilitated.
As mentioned, it does not fall within the 36% tax relief linked to the garden bonus. The synthetic lawn is in fact considered a flooring in all respects. Being considered a draining, removable and flexible flooring, it is considered ordinary maintenance of free building whose installation does not require any permit or authorization.
The deduction must be divided into ten annual installments of equal amount and must be calculated on a maximum amount of 5,000 euros per residential unit. Therefore, the maximum deduction is 1,800 euros (36% of 5,000) per property. The payment of expenses must be made through tools that allow traceability, such as bank or postal transfer, payment by debit and credit cards. The taxpayer must keep all documentation.
Expenses incurred for interventions carried out on the external common parts of condominium buildings are also eligible, up to a maximum total amount of 5,000 euros per housing unit. In this case, the individual condominium has the right to the deduction within the limit of the amount attributable to him provided that the same has actually been paid to the condominium within the terms of presentation of the tax return.
TRANSFER OF OWNERSHIP OF THE PROPERTY
In case of sale of the property on which the works have been carried out, the deduction still to be used, is transferred to the new buyer, unless otherwise agreed between the parties.