Window Bonus: does it apply only to the replacement of glass?


Emma Potter

They continue on the column of TaxToday clarifications on the various Building Bonuses, particularly relevant clarifications because they come directly from the Revenue Agency's online magazine.

We have recently seen a clarification on the payment methods to be used in order not to risk losing the Furniture Bonus, but now we are focusing on the discounts regarding fixtures. In fact, it is usually possible to obtain one for the replacement of fixtures 50% deductionby accessing the Renovation Bonus or the Ecobonus (read how to choose between the two in this article).

Bonus for fixtures even for the replacement of glass only

The answer of TaxToday recalls that article 16-bis of the TUIR (letter g of paragraph 1) includes, among the deductible interventions carried out both on individual real estate units and on common areas, those aimed at containment of noise pollution. These works, even if corresponding to ordinary maintenance interventionsare admitted to 50% deduction (to be spread over 10 years) even if carried out in the absence of building works in the strict sense.

Therefore, this category also includes just the replacement of window framesbecause it is an intervention aimed at improving the acoustics of the home.

The conditions to be respected

However, there are conditions to be respected: it is necessary to possess suitable documentation certifying the reduction of sound sources internal or external to the home, within the limits established by law (law no. 447/1995, or the framework law on noise pollution).

In short, this is the data sheet of the manufacturer (or “product sheet”), which certifies the achievement of the parameters set by the reference law.

In case of possession of this documentation then green light to 50% deduction (still until the end of 2024, then it could return to 36% from January 2025in case the government decides not to extend the measures currently in force) in 10 annual installments of the same amount. Please remember to pay for the procedure by bank transfer.