Interventions and Bonuses
The Green Bonus it was introduced with the 2018 Budget Law and then extended annually. It’s one Irpef deduction of 36% on a maximum expense of 5 thousand euros for the costs incurred for the greening of relevant uncovered areas, gardens and courtyards, as well as for the construction of green roofs and hanging gardens, also as “green coat”.
They are also eligible extraordinary maintenance interventions on existing green areas and which involve the radical renewal of the area, for example with the planting of new shrubs but also trees.
Deduction also recognized for creation of pergolasas well as for the creation of planters and the green setting of balconies and terraces, as long as it involves creating a permanent green area.
No to DIY gardens
In any case the intervention must be carried out by a gardenerwhile the facilitation it is not foreseen for the simple purchase of plants and shrubs for work carried out independently. The fact that the deduction is not recognized only for the purchase of plants or other material, does not exclude however – as clarified by the Revenue Agency – it can contact different suppliers for the purchase of the necessary plant species and for the implementation of the intervention, without prejudice to the fact that the subsidy is available on condition that the redevelopment intervention of the area is comprehensive.
For this among the expenses deductible those for lo also include land study and design of new green spaces, provided, obviously, that the intervention is actually implemented.
Properties and spending limits
The spending limit of 5 thousand euros is recognized for single property for residential use, regardless of whether it is a first home or holiday home. Consequently, those who carry out interventions on multiple homes can take advantage of different spending limits.
The benefit is admitted also for interventions on common areas of the condominiumwith an independent spending ceiling of 5 thousand euros per apartment, so in the case of landscaping interventions carried out both on the own real estate unit and on the condominium parts, the owner has the right to calculate the deduction on an amount equal to 5 thousand euros for the expenses incurred on your property and 5 thousand euros for the relevant part of the condominium expenses charged on the basis of the thousandths.
Trackable invoices and payments
For the benefit the payments must be carried out with traceable instrumentsdebit cards, credit cards, ordinary bank transfers, but also non-transferable bank and postal checks.
The expense document must indicate the tax code of the beneficiary of the deduction and must contain the description of the intervention so that it is possible to trace the expense incurred to those eligible for relief.
