New shutters and window bonuses
As for the specific question, what the seller indicated is correct: even simple shutters fit, in fact, within the Frame Bonus which is recognized not only for the replacement of the windows in their entirety, i.e. frame and glass, but also for the detached parts of the frame themselves, which as such constitute a category in themselves. In essence the replacement of windows or shutters only with modification of the material or type of the window itself, it falls within the scope of extraordinary maintenance, and as such it is a type of intervention eligible for tax deduction.
Characteristic of extraordinary maintenance, in fact, as indicated by circular 57/1998 who dictated the rules for applying the deduction, is to present characteristics of innovation compared to the previous situation, respecting the state of the property.
So practically if you replace an old, broken or malfunctioning PVC roller shutter with another of the same material, you fall within the scope of the ordinary maintenance, as it is a simple repair. Conversely, if you replace a PVC roller shutter with an aluminum one you are included in the Extraordinary maintenance precisely because the material is changed, a material which in this case also performs an additional function as the insulated roller shutters have a sort of internal coat which guarantees high thermal and acoustic insulation performance. Under these conditions, however, the Fixtures Bonus is permitted not only when replacing an old roller shutter but even when installing a closure on a window that did not have one.
Unlike the Ecobonus, in fact, they allow you to take advantage of 50% also the new installations, precisely because of their novel character compared to the previous situation.
Significant fixtures and assets
As for the second part of the question, the question ofApplicable VAT on the detached parts of the fixtures it was even the subject of a clarification intervention as part of a legal provision. There budget law 2018 (law 205/2017) in fact, it contains an authentic interpretation rule regarding the goods designated in relation to fixtures, to specify the cases in which the ad hoc legislation provided for by the Ministerial Decree 29 December 1999and when it should not be taken into account.
As is known in the case of significant assets in the case of purchase and installation interventions, theVAT at 10% on the cost of goods only up to the total value of the labor. The remaining part is instead subject toOrdinary VAT at 22%.
In the case of the detached parts of the frame that are functionally autonomous from the frame itselfin light of the indications of law 205/2017, the rules established for significant assets do not apply. Consequently, the VAT applicable on the entire intervention is the same discounted at 10% required by law on construction works involving properties for residential use.
Separate parts always facilitated
The Revenue Agency has provided a complete framework in the new rules with the circular 15/2018 listing in detail i goods that fall within the provisions.
Shutters or similar darkening systems such as shutters and Venetian blinds are functionally autonomous parts of the fixtures compared to the fixtures themselves, since – we read in the circular – unlike the fixtures which have the function of allowing the insulation and completion of the buildings, the shutters are installed for the purpose of to protect the external frames from atmospheric agents and others to preserve internal environments from light and heat.
Therefore is not applicable in this case the mechanism envisaged for significant goods, which include the fixtures in their entirety, and therefore the value/cost of the shutters must be included in the value of the service provision subject to VAT with application of the rate in 10% measure. In other words, in relation to the maintenance intervention concerning the installation of the fixtures including the shutters, VAT at 10% applies to the entire amount of the agreed fee for the maintenance intervention, including the cost of the shutters.
Obviously in the case of direct purchase of goodsgiven that the expense is among the deductible ones, the shutters will be billed at 22%and the installation work alone, provided by a party other than the seller, will be invoiced with VAT at 10%.