Facade bonus, and also a discount for the building located in a private road that can be seen from the railway

You are entitled to Additional interfaces Also for interventions carried out on a Building located in a private street NS Visible from the railway? The Response from the revenue agency, No. 805 dated December 10, 2021, is positive.

green light for 90 percent off On expenses made until December 31, 2021: the railway network can also be considered Land for public use, a feature that opens the doors of the facility.

The financial department is back again with clarifications on vision condition.

Facade bonus, also discount for a building in a private road but visible from the railway

As usual, the idea of ​​illuminating access rules comes fromPractical case analysis.

A hero is a taxpayer who intends to carry out business that benefits from Additional interfaces In a building in a given situation:

• located in private road;
• From a public street two parts of one facade are partially visible;
• The other three, on the other hand, are Visible only from the railway.

To highlight the specific features of the property, the taxpayer turns to the Revenue Agency to guide you through Reach 90 percent off of expenses incurred under Budget Law 2020.

Doubts, in particular, relate to the possibility of considering railway road NS “land for public use”And The element that opens the doors to access the facility.

with the Answer to question No. 805 dated December 10, 2021, awarded by the Revenue Agency Green light reward for using interfaces.

The position of financial management has its roots inArticle 822 Paragraph 2 of the Civil Code Accordingly “Roads, highways, and railways are also part of the public domain, if they belong to the state (…)”.

There is no doubt: even railway network It is part of the land for public use.

Facade bonus, also discount for a building in a private road but visible from the railway

The bonus is that, according to another The modernity of the budget law 2022 Expected to be confirmed to a lower degree next year, it was presented with Exercise of the year 2020.

The Law 160/2019, in Article 1, paragraphs 219 to 224, expect a 90 percent off of documented expenditures incurred in 2020 and 2021 for targeted interventions Restoration or restoration of the external facade of buildings found in Zone A or B, as defined by the decision of the Minister of Public Works of April 2, 1968, N. 1444, or in areas similar to the latter on the basis of regional legislation and municipal building regulations.

From 2022 utility value It will be reduced: the discount will go from 90 to 60 percent.

The works that are accepted in the interface reward are those that have been performedVisual external envelope of the building that make up the opaque vertical structure: not only on the front, front and main part of the building, but also on the other sides of the building. In other words, it is facilitated Interventions carried out over the entire ocean.

as he remembersrevenue agency, The Rate From the facility is to encourage constructive interventions, aimed at urban fitnessAt the same time, favoring the work of improving energy efficiency in buildings.

The vision condition, which the revenue agency has returned to several times in recent years, so it’s basic.

The discount, in fact, is not due in case Interventions carried out on the interior facades of the building: These are exceptions Visible from the street or from the ground for public usewhich includes railways of all intents and purposes.

The full text of the file Answer to question No. 805 dated December 10, 2021.

Revenue Agency – Response to Request No. 805 of December 10, 2021

Additional Facades – Aspects of construction only visible from the railways – Art. 1, paragraphs 219 to 224 of Law No. 160 of December 27, 2019