GREEN BONUS 2018: WHAT IS IT AND HOW TO GET IT

07 June 2018

In most of our Trulli restorations, we are also asked to follow the redevelopment of outdoor spaces. After all, the best way to live a trullo is to enjoy the beauty of nature, under a pergola, at the edge of a pool, or in a beautiful garden.

This 2018 is the right year to carry out works on the green areas of your home, thanks to a new tax break: the green bonus.

What is the green bonus?

The Green Bonus is an Irpef deduction of 36% on expenses incurred in 2018, introduced by the Budget Law 2018, for interventions of a green arrangement of private outdoor areas of existing buildings, real estate units, appliances or fences.

Green landscaping means the supply and planting of plants or shrubs of any kind or type, the upgrading of lawns, excluding those used for sports purposes for profit, the restoration and recovery of green-related to gardens of historical and artistic interest, the creation of green roofs, the creation of roof gardens.

They have also facilitated expenses for the construction of irrigation systems and wells and the design and maintenance related to the execution of interventions.

What does not include the green bonus?

For potted plants, the interpretation of the Inland Revenue is clear: the bonus green 2018 includes works that "are part of an intervention relating to the entire garden or area concerned, consisting in the arrangement of green ex novo or radical renewal of the existing area" (see in this regard Bonus accommodation green 2018, for cu potted plants, for example, are eligible only if the intervention on the garden is radical or ex novo.

However, interventions of ordinary annual maintenance of pre-existing gardens both private and condominiums are excluded.

The creation of a new irrigation system, the cutting of plants in extraordinary maintenance or the purchase of a robot lawnmower can get the green bonus as long as they are part of an overall renovation of the garden.

How does the green bonus work?

The green bonus works in a similar way to the other tax deductions currently in force: therefore, starting from January 1, 2018, all citizens who will incur expenses for the arrangement of green areas and the recovery of historic green areas will be able to benefit from a new tax deduction equal to 36%.

The deduction should be divided into ten annual installments of equal amount and should be calculated on a maximum amount of expenditure of 5,000 euros per real estate unit for residential use.  The maximum deduction is therefore 1,800 euros per property (36% of 5,000). 

The expenses incurred must be paid through instruments that allow the traceability of the operation:

  • the cd. talking transfer;
  • cheques;
  • cash cards;
  • credit cards;
  • ordinary bank transfers.

Who can get it? 

Based on the latest news, the green bonus is not to the person but is on the house, therefore, if you have two properties on which to perform operations facilitated by the new bonus, you can add the two deductions, thus arriving for each house, to deduct 36% of 5,000 euros, but remember that the purchase is subsidized only if it is part of intervention of "green arrangement ex novo" or "radical renovation".

The Inland Revenue has explained that similar to what happens for the deductions on renovations, the benefit is reduced by 50% if the interventions of green arrangement refer to buildings for mixed-use.

Which free building interventions can be included in the green bonus?

Can get the tax deduction the construction, repair, replacement and renovation of water collection tanks if functional irrigation system.

Also, the installation, repair, replacement and renovation of works for garden furniture (eg barbecue masonry/fountain/wall/sculpture/planter, bench) falls in a free building and allows, in some cases to take advantage of the bonus green. 

Finally, even the redevelopment of a walkway or walkway access to a private house (dealing with the arrangement of the outdoor pavement) is among the works of free construction that can be facilitated with the bonus green if included in the extraordinary works concerning the arrangement of green or radical renewal of the garden.


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