The Budget Law 2020 introduced the so-called "Facade Bonus". This is a tax benefit consisting of a tax deduction, to be divided into 10 constant annual installments, equal to 90% of the expenses incurred in 2020 for interventions aimed at the recovery or restoration of the external facade of the buildings. Also those of only external cleaning or painting are included in the list. However, only interventions on the opaque structures of the facade, on balconies or on ornaments and friezes are allowed to benefit.
The provision contained in Law no. 160 of 27 December 2019 (art. 1 paragraphs from 219 to 224) provides that this deduction is due for interventions on buildings located in areas "A" or "B" defined by article 2 of decree no. 1444/1968 of the Minister of Public Works: the first includes the parts of the territory affected by urban agglomerations which are historical, artistic or of particular environmental value or portions of them; the second, however, includes the other parts of the territory built, even if only in part.
Considering that the current master plan of Bra does not adopt these definitions for the identification of the different uses of the territory, to understand if a city building is among those that can benefit from the bonus facades, it is necessary to:
- identify in the PRGC cartography, traceable on the institutional site of the Municipality of Bra, if the building is included in the urban areas defined with the abbreviations S1 to S6 (articles 26 and 27 of the Implementing Rules): in this case the building is considered to be in Zone A;
- identify in the PRGC cartography if the building is not included among the areas indicated in the second paragraph of art. 24 of the NTAs attached to the master plan: in this case the building is considered to be in Zone B.
Detailed information can be found on the Municipality website in the section “Private construction”Or by calling the Urban Planning Division at 0172-438353. (Rb)
Info: City of Bra - Urban Breakdown
tel. 0172.438353 - firstname.lastname@example.org