Green bonus 2024: how the deduction for gardens and terraces works

The green bonus is the tax break that allows maintenance work to be carried out on terraces and gardens.
The incentive comes to life for the first time with the budget law for 2018, and has been extended (with the 2022 budget law, law 234 of 2021, article 1, paragraph 37).
The extension allows the "green" accommodation costs incurred until 31 December 2024 to be deducted.
The 2024 green bonus is part of the building concession package extended without structural changes.
However, unlike the furniture bonus, which is linked to having carried out renovation work, the green bonus is independent.
This tax relief allows you to deduct the expenses incurred for the arrangement of green areas, but not all of them are included, in fact those for ordinary maintenance are not included among the eligible expenses.
Here are the expenses you get from the 2024 green bonus deduction.
2024 green bonus: how the deduction for gardens and terraces works How the deduction for the 2024 green bonus works Works eligible for deduction on gardens and terraces How to pay to get the 2024 green bonus How it works the deduction for the 2024 green bonus The green bonus is the benefit used for the arrangement of gardens and terraces, condominium green areas, roof gardens.
The tax relief in question allows you to obtain an IRPEF deduction of 36% on expenses incurred up to a maximum expenditure ceiling of 5,000 euros.
This means that the maximum deduction that can be obtained is 1,800 euros.
The limit of 5,000 euros is to be considered per property and not per person: this means that if a taxpayer owns two homes he will be able to benefit from the green bonus twice.
The deduction is divided into 10 annual installments of the same amount in the tax return.
It means that every year you can obtain a maximum tax saving of 180 euros.
read also Bonus for mosquito nets, chandeliers and gardens, how to obtain the June incentives Work eligible for deduction on gardens and terraces The works eligible for the deduction of the green bonus are those which concern the arrangement and construction of: appurtenances or fences; irrigation systems; wells; green roofs; Hanging gardens.
The green bonus also covers the purchase of plants or shrubs and the compensation for the gardener who carried out major pruning.
You can obtain concessions on expenses incurred for the design of green spaces.
The deduction is also valid for the restoration and recovery works of gardens of historical and artistic interest pertaining to listed properties.
The deduction is not available, however, for expenses incurred for: ordinary periodic maintenance of pre-existing gardens not connected to an innovative or modifying intervention; jobs in economics; purchase of material for ordinary maintenance, for example pruning scissors; works for green spaces in new buildings.
With circular no.
9/2022 the Agency specified that the circumstance of the works in the economy "does not exclude, however, that the taxpayer may turn to different suppliers for the purchase of trees, plants, shrubs, bushes, plant species and for the construction of the intervention, without prejudice to the fact that the benefit is granted on the condition, as mentioned, that the redevelopment of the green area is comprehensive and also includes the services necessary for its implementation." The relief can be requested by the owner of the property, but not only that, in fact the legislation provides for the possibility of obtaining tax deductions, also known as green bonus, also for holders of real rights on the properties, for example right of use or usufruct, loan for use and to those who have a regular rental contract.
The relief is also available to public or private bodies that pay IRES.
The green bonus is also recognized in condominiums, in this case the overall spending limit remains 5,000 euros per residential property unit.
In this case, the individual condominium owner is entitled to the deduction within the limit of the share attributable to him, provided that the same has actually been paid to the condominium within the deadlines for submitting the tax return.
The deduction due is always 36%.
Those who have a real estate unit in a condominium, in addition to being able to take advantage of the green bonus used on the common areas, can also take advantage of the green bonus on areas for exclusive use, for example a terrace.
The two discounts can be combined.
read also Home bonus 2024: news on concessions and incentives for construction work How to pay to obtain the 2024 green bonus To obtain the 2024 green bonus by taking advantage of the deduction in the tax return it is necessary to pay for the work carried out with traceable means, therefore: cards of credit; ATM; non-transferable checks; bank or postal transfer.
The following must emerge from the payment: the reason for the payment; the tax code of the beneficiary of the deduction; the VAT number or tax code of the person to whom the transfer is addressed.
To obtain the 2024 Green Bonus benefit, the expenditure must be indicated in Table E of form 730/2024.
For the 2024 green bonus it is not possible to obtain the transfer of credit or the discount on the invoice.
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