We intend to do some work on the facade and benefit from the 90% deduction. This is the complete renovation of the balcony with demolition and reconstruction. What documents are essential in addition to making the payment by speaking transfer?
Signed letter – by email
If it is not, as it seems to understand, a significant intervention from a thermal point of view and / or which involves a reconstruction of more than 10% of the plaster of the facade, it is necessary to comply with the municipal authorizations and with the provisions on the construction site safety, but for the rest it is enough to pay with the speaking bank transfer indicating: reason for payment, the tax code of the beneficiary of the deduction; VAT number or tax code of the person who carried out the work. Building permits and invoices must of course be kept. When filing the tax return, the cadastral details of the property must be indicated. The procedure becomes complicated when the intervention concerns more than 10% of the plaster or has thermal relevance. In this hypothesis, the works must comply with the technical requirements provided for by the decree of the Mise of 26 January 2010 and 26 June 2015, in addition, the certification of a qualified technician who certifies the compliance of the interventions and an energy performance certificate is required. Within 90 days from the end of the works, a description of the intervention must be sent to Enea exclusively via the web, in which, among other things, the energy savings achieved should be accounted for. Sending the form for exemption from the obligation to indicate the cadastral details in the tax return. Finally, we remind you that the facade bonus can be obtained only for the portions of the building that overlook the public road and only for the buildings located in the areas classified by the municipality as A and B by the territorial government plan.
With the advice of Gino Pagliuca