Windows 2018 bonus: requirements and how to request the tax deduction for fixtures

Even the windows will be able to take advantage of the tax deduction equal to 50% for building renovations

He is about to end up run over, his mother saves him

Even the windows will be able to take advantage of the tax deduction equal to 50% for building renovations.

According to what is illustrated by the guide of the Revenue Agency, the windows are among the interventions that can be facilitated, but under certain conditions, also taking into account the latest innovations introduced by the 2018 Budget Law.

As with the other interventions that are part of the broader 2018 renovation bonus, the purchase of windows will also be able to benefit from the tax deduction of 50% of the expenses incurred up to the limit threshold of 10 thousand euros.

Windows 2018 bonus requirements

In general, the interventions for which the deduction can be obtained fall into three categories:

• maintenance
• restoration and conservative rehabilitation
• building renovation carried out on residential properties of any cadastral category, including rural ones, and on their appurtenances.

The windows are part of the first, the one concerning the building renovation. In particular, the Guide explains that they fall under the heading “Interventions relating to the adoption of measures aimed at preventing the risk of third parties carrying out illegal acts”, for example theft, assault, kidnapping.

Among the interventions that are entitled to the window bonus we find:

• strengthening, replacement or installation of gates or wall fences of buildings
• affixing of grate on windows it is poisonous replacement
• armored or reinforced doors
• affixing or replacing locks, padlocks, bolts, peepholes
• installation of opening and break-in detectors on windows
• affixing of shutters
• metal shutters with locks
• shatterproof glass
• cameras or video cameras connected to private surveillance centers
• anti-theft detectors and related control units.

It will also be possible to proceed with the enlargement of external doors and windows with demolition of modest proportions of masonry and also to encourage the installation or replacement of alarms on external windows. You can also take advantage of the bonus for the repair or replacement of window sills and balconies while retaining the pre-existing essential characters, for the replacement without changing the type of fixtures.

In the case of restoration or conservative rehabilitation, the bonus is due only in the case of opening windows for ventilation needs of the premises.

How to claim the 2018 windows bonus

As already foreseen for the energy redevelopment works foreseen by the 2018 eco-bonus, also for the bonuses related to the restructuring, and in this case the window bonus, the data relating to the type of interventions carried out must also be sent electronically to Enea. . It is sufficient to indicate in the tax return the cadastral data identifying the property and, if the work is carried out by the owner, the registration details of the deed that constitutes the title and the other data required for checking the deduction.

Payment must always be traceable, made by bank or postal transfer showing: reason for payment, with reference to the law (article 16-bis of Presidential Decree 917/1986), tax code of the beneficiary of the deduction and tax code or batch number VAT of the payee.

In addition, a communication (by registered letter with return receipt or other methods established by the Region) with the following information must be sent to the local health authority responsible for the area:

• details of the customer of the works and their location
• nature of the intervention to be carried out
• identification data of the company executing the works with explicit assumption of responsibility, by the same, in order to comply with the obligations set by the current legislation on
• start date of any recovery intervention.

The communication to the ASL should not be made in all cases in which the legislative decrees relating to safety conditions on construction sites do not provide for this obligation. Finally, information on the work carried out must be sent to Enea through the specific site.

The deduction will be divided into 10 equal annual installments.

To consult the guide click here

READ also:

• Mattresses bonus 2018: requirements and how to deduct 50% on the purchase
• Renovations: the guide of the Revenue Agency arrives with all tax deductions

Francesca Mancuso

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