GREEN BONUS
WHAT IS THAT'?
It is a 36% Irpef deduction on the expenses incurred in 2020 and 2021 for the following interventions:
green arrangement of private uncovered areas of existing buildings, real estate units, appurtenances or fences, irrigation systems and construction of wells
construction of green roofs and hanging gardens.
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 property unit, including any planning and maintenance costs associated with the execution of the interventions.
The payment of expenses must be made through tools that allow the traceability of operations (for example, bank or postal transfer).
The green bonus consists of a 36% Irpef deduction on the expenses incurred for the following interventions:
green arrangement of private uncovered areas of existing buildings, real estate units, appurtenances or fences, irrigation systems and construction of wells
construction of green roofs and hanging gardens.
Design and maintenance costs are also entitled to the subsidy if connected to the execution of these interventions.
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 (for example, bank or postal transfer).
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.
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 quota attributable to him provided that the same has actually been paid to the condominium within the terms of presentation of the tax return.
The deduction is not due, however, for expenses incurred for:
the periodic ordinary maintenance of pre-existing gardens not connected to an innovative or modifying intervention in the terms indicated above
jobs in economics.
WHO CARES
Anyone who owns or holds, on the basis of a suitable title, the property subject to the interventions and who has incurred the related expenses can benefit from the deduction.
WHAT ADVANTAGES
The maximum deduction is 1,800 euros per property (36% of 5,000).
The green bonus is also due for expenses incurred for interventions carried out on the external common parts of condominium buildings, up to a maximum total amount of 5,000 euros per residential property unit. In this case, the individual condominium has the right to the deduction within the limit of the quota attributable to him, provided that the same has actually been paid to the condominium within the terms of presentation of the tax return.
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