Bonus of 1,800 for those with gardens or terraces, here's how to get it
Bonus of 1,800 for those with gardens and terraces, how does it work? This is a deduction intended for those who take care of their own "green" areas of property, or for those who arrange uncovered private areas by setting them up as if they were a garden.
The intent of this bonus is to encourage property owners to arrange external green areas.
The bonus also includes the creation of pergolas (green roofs) or hanging gardens, but also the creation of planters that embellish balconies and terraces.
In all cases, to be entitled to the bonus it is necessary that it is an innovative intervention or one that tends to improve the existing one.
The works created (such as planters) must be permanent.
Works such as ordinary maintenance of existing gardens that do not bring anything new and interventions that the owner carries out on his own on a budget (such as purchasing pots to put on the balcony) are excluded from the bonus.
read also Green bonus 2024: how the deduction for gardens and terraces works Bonus of up to 1,800 euros The 1,800 euro bonus is obtained with the green bonus, i.e.
the incentive aimed at interventions on the green areas of private buildings.
Anyone who intends to beautify the terraces and gardens of their property must first advance the money for the interventions which will then be partly returned as a discount on Irpef.
The green bonus provides a 36% deduction on a maximum expenditure of 5,000 euros.
This is, in fact, a maximum Irpef discount of 1,800 euros that the taxpayer can have for each property he owns for residential use on which he carries out subsidized interventions.
The amount due as a deduction, then, can be obtained in 10 annual installments of the same amount (180 euros per year for 10 years if the maximum amount eligible for compensation is spent).
The benefit is not available for shops, offices and other properties not intended for residential use.
If, however, the property has mixed use, both residential and office, for example, the benefit recognized is equal to half, or 50% of the deduction that would have been due for a property entirely for residential use (to be clear, therefore, 18% of the expenditure incurred up to a maximum eligible ceiling of 5,000 euros).
What jobs qualify for the bonus? As we have said, the interventions must not be ordinary maintenance of a garden or terrace, but must be innovative or aimed at improving the existing situation.
The benefit includes the arrangement of uncovered green areas in private areas of residential buildings, but also the construction of wells or irrigation systems.
The creation of guesthouse gardens or green roofs is also included in the deduction.
How do I request the 1,800 euro bonus? To be entitled to the green bonus, once the expenses have been incurred, it is necessary to keep the tax receipts or invoices issued by the company that carried out the work.
It is also necessary that the payments have been made with traceable means of payment.
The taxpayer must then note in a self-certification the total sum of the expenses for which the deduction is due, stating that these are works documented in compliance with current legislation.
To get the bonus as a discount on Irpef, it is then necessary to report the expenses in the tax return and specifically in the 730 form they must be indicated in panel E with code 12.