The Green Bonus, the 36% personal income tax deduction for refurbishment and construction of green areas, was also confirmed for 2021, up to a maximum of € 1,800.
The bonus is provided for two types of interventions: green arrangement of private uncovered areas of existing buildings, real estate units, appurtenances or fences, irrigation systems and construction of wells, or construction of green roofs and roof gardens.
Design and maintenance costs are also entitled to the subsidy if related to the execution of the interventions.
As the Revenue Agency explains, the deduction "must be divided into ten annual installments of the same amount and must be calculated on a maximum amount of 5,000 euros per residential unit. Therefore, the maximum deduction is 1,800 euros (36% of 5,000) per property. The payment of expenses must be made through instruments that allow their traceability (for example, bank or postal transfer) ».
The subsidy is intended for the owners of the property on which the work was carried out, who incurred the costs. But it also includes expenses for interventions on condominium buildings, up to a maximum of € 5,000 per real estate unit.
On the other hand, the deduction is not foreseen for ordinary and periodic maintenance of gardens.