Electrical interventions are of primary importance for a home, and generally have a high cost: for this reason, when it is possible to benefit from some kind of deduction, it is a good idea to take advantage of it.
Furthermore, these works are often associated with other types of interventions, such as, for example, works outside the home – garden, outdoor lighting, irrigation systems – which require the presence of an electrician.
Just to encourage this kind of work related to areas outside the home, the 2018 Budget Law issued the so-called Green Bonus, which provides for a tax deduction up to a maximum of 36% – valid only for works with the same or lower expenditure to the 5000 € – on all those expenses related to the arrangement or construction of green areas: this applies both to those who have a single home and for those who live in the apartment, even if for the latter additional authorizations are necessary, given the presence of the condominiums .
The most attentive may already have understood: is it possible to return the costs of the electrical systems that will operate in these areas in deduction of the Green Bonus?
Before answering this question, let’s try to explain the context around which it was issued the Green Bonus, to then respond not only to this question but also to all the doubts that may accompany it, such as for example what kind of jobs it is valid and at what time to carry out the work.
The Green Bonus: for which jobs is valid?
Let’s proceed with order: what are the interventions for which the Green Bonus was designed?
The decree states that those who carry out the following works in green areas will be able to take advantage of the deduction:
- arrangement of private outdoor areas
- construction of fences for the aforementioned areas
- coverage of private areas
- construction of hanging gardens
Note a fundamental detail: the deduction is applied only to restoration, renovation or refurbishment of the aforementioned areas – with the exception of the hanging gardens: they will not be accessible to those who are building their home from scratch, but exclusively to those who want to make their home more environmentally friendly, or to set up their own private green areas that need accommodation.
No simple purchases of plants and planters are eligible for the Green Bonus, but the expense incurred for the intervention of a professional may be included in the remorse if the invoice for the work performed is presented to the Revenue Agency; in the same way, building costs relating to green works can be deducted.
Times within which the works are valid
Like any bonus of this kind, there are very precise deadlines to respect in order to return the works to the deduction, and even just one day of delay can compromise the restructuring plans.
Planned in the Budget Law of 2018, active since 1 January last year, the Green Bonus was active throughout 2018 and renewed for the entire 2019, and is one of the most successful deductions among Italians.
The works listed in the previous chapter can all be included in the Green Bonus, provided that the interventions payments are recorded in the records – and carried out using traceable tools, such as bank or postal transfers – by 31 December 2019.
Do the electrical costs of the affected areas fall within the Green Bonus?
All these areas can undergo electrical interventions, whether for a lighting system or an irrigation system: being systems linked to the green area, the works to complete them can be included in the Green Bonus.
If the electrical intervention is aimed at modifying a system that performs essential functions for the green area in question, the expense can be included in the deduction, from the purchase of materials such as cables, pipes or various accessories up to the quota required by the professional who is will do the work.