We often talk about window bonuses, referring to the possibility of accessing a 50% deduction, through the renovation bonus or the ecobonus. But it is possible to benefit from it even when only the replacement of window glass takes place. A taxpayer’s question was answered by an in-depth analysis by the Revenue Agency on Fisco Oggi. Let’s find out what has been specified.
In detail, a taxpayer had asked: “If I only change the window glass of my home I can use the 50% deduction? Are there any special conditions for obtaining the benefit?”.
The response of the Fisco Oggi experts underlines how thearticle 16-bis of the TUIR (letter g of paragraph 1) includes, among the deductible interventions carried out both on individual real estate units and on common areas, those aimed at containment of noise pollution. These interventions, even if they correspond to ordinary maintenance interventions, are admitted to 50% deduction (to be spread over 10 years) even if carried out in the absence of actual building works.
Therefore, even just the replacement of window glass can be facilitated with the 50% deduction, as the intervention is considered a work aimed at improving the acoustics of the home. Provided, however, that certain conditions are respected.
We are talking about documentation that certifies the reduction of sound sources inside or outside the home, within the limits set by law (law no. 447/1995, i.e. the framework law on noise pollution). It is, essentially, the manufacturer’s technical data sheet (or “product details”), capable of certifying the achievement of the parameters set by the reference law.
In the presence of the appropriate documentation it is therefore possible to benefit from the 50% deduction (still until the end of 2024, but from January 2025 it could return to 36%) in 10 annual installments of the same amount. To access the window bonus, even if you only replace the glass, you still need to pay the costs via talking bank transfer.
