The Italian facade bonus in a condominium: what is still deductible

The Italian facade bonus for condominiums was one of the most used incentives for renovating the exterior of buildings, but it no longer exists. Introduced in 2020 with a deduction of up to 90 per cent, reduced to 60 per cent in its final year and definitively expired at the end of 2022, it was not renewed by later budget laws. This does not mean, however, that renovating a facade is left without incentives: other deductions continue to cover this type of work. Here is what remains today and how to find your way.

What the condominium facade bonus was and why it ended

The facade bonus allowed a very high share of the cost of restoring the external facade of buildings in certain urban areas to be deducted, in particular the A and B zones identified by ministerial decree 1444 of 1968, that is historic centres and densely built areas. The incentive covered the part of the facade visible from the street or from public land, including painting and cleaning work. Born with a rate of 90 per cent, particularly generous because it had no specific spending cap, it was progressively scaled back until it expired. Later budget laws chose not to extend it, concentrating resources on other existing instruments instead.

The renovation bonus on common parts

The first alternative is the renovation bonus, which applies to extraordinary maintenance, restoration and conservative rehabilitation works on the common parts of the building, a category that typically includes facade renovation. The deduction is 50 per cent for the main home and 36 per cent for other properties, within a spending cap of 96,000 euro per property unit. The deduction is recovered in ten equal annual instalments, set against the tax due in each year's return. It is the most immediate tool when the works have no energy saving purpose, because it requires no particular technical certification beyond the ordinary documentation of the work.

The ecobonus when there is thermal insulation

If facade renovation also includes thermal insulation, the ecobonus comes into play. For works on common parts that affect at least 25 per cent of the building's gross dispersing surface, the deduction can rise, with higher rates than the renovation bonus. In this case the benefit is greater, but precise technical requirements and certification by a qualified technician attesting to the improvement in energy performance are needed.

How to choose between the two tools

The choice depends on the nature of the work. If it is a simple cosmetic renovation or maintenance, the renovation bonus is the natural route. If instead the opportunity is taken to work on thermal insulation and improve the energy class, the ecobonus offers a greater advantage in exchange for more complex obligations. In many cases it is worth assessing with a technician which of the two routes maximises the overall benefit.

Splitting the cost among owners

As these are works on common parts, the cost and the related deduction are split among owners according to the thousandth (millesimal) tables. Each owner deducts their share in their own tax return, according to the percentage of the incentive used and the applicable spending limits. The deduction is due to the extent that the expense has actually been incurred and paid in the reference year, on a cash basis. The administrator plays a central role in calculating and communicating the deductible share to each of them, distinguishing where necessary the position of owners in arrears, who cannot deduct amounts they have not paid.

The administrator's obligations

To claim the deduction, payments must be made by dedicated bank transfer, that is with the reference and data required by the rules. The administrator must also keep the documentation, handle communications to the Revenue Agency when required, and issue owners with certification of the costs incurred and the shares allocated to each. Getting these steps right is essential in order not to lose the benefit.

Managing deductions with software

Management software simplifies the handling of incentivised works: it automatically splits the cost by thousandths, tracks bank transfers and produces certifications of the deductible shares for each owner. On works that span several years and several property units, having this data tidy and verifiable reduces errors and eases any checks.

AmministraPro handles extraordinary works with automatic millesimal allocation, payment tracking and attached documentation, ready for deduction certifications. You can see how it works on the features page or compare the plans in the pricing section.