Superbonus 110%: what are the spending limits for interventions carried out on buildings consisting of two to four real estate units, separately stacked, owned by a single owner or jointly owned by several individuals? On the issue, just recently, the Revenue Agency expressed itself through the response to the appeal no. 464/2021, trying to provide further clarifications in this regard.
Superbonus 110%, the question: which real estate units must be taken into consideration?
The owner of a building consisting of two residential units (stacked A / 7) and three appurtenant units (stacked C / 6) contacted the AE Taxpayers Division and asked for clarification regarding the implementation of interventions on the building for which would have liked to take advantage of the subsidized regime provided for by the Relaunch decree in art. 119, or the incentives for “energy efficiency, seismabonus, photovoltaics and charging stations for electric vehicles”.
Specifically, the petitioner asked the Inland Revenue if the appurtenant units had to be included in the calculation of the number of real estate units or whether the limit of the four distinctly stacked units of the single owner building – envisaged for the Superbonus – was to be understood as referring only to the main housing units.
The Super bonus, in fact, it consists of one deduction equal to 110% on expenses incurred for interventions on buildings consisting of two to four distinctly stacked real estate units owned by a single owner or jointly owned by several natural persons, for works carried out by:
- natural persons outside the business activity
- Autonomous public housing institutes (IACP)
- undivided housing cooperatives
- non-profit organizations of social utility
- voluntary organizations
- social promotion associations
- amateur sports associations and clubs.
From these properties, however, the appliances, or the commonly defined housing units “accessorie” compared to the main complex.
The question posed to the Revenue Agency is aimed at clarifying the process of calculating the “separately stacked real estate units”, therefore: in calculation of the maximum spending limit – recognized for buildings consisting of two to four real estate units – does it also include real estate units that are ancillary and intended for the service of the main dwelling house object of the subsidized purchase? At this stage, in order to recognize the Superbonus 110%, to what extent the so-called real estate units must be taken into account. relevant and classified or classifiable in cadastral categories C / 2, C / 6 and C / 7?
Superbonus 110%: the new indications of the Revenue Agency
As reiterated in the response provided by the Revenue Agency, the 2021 budget law amended article 119 of the Relaunch decree, providing that the Super bonus also applies to interventions carried out “by individuals, outside the exercise of business, art or profession, with reference to interventions on buildings consisting of two to four distinctly stacked real estate units, even if owned by a single owner or jointly owned by several individuals.
As a result of the aforementioned modification, therefore, the benefit is due even if:
- the interventions are carried out on the common parts of non-condominium buildings, if made up of 2 to 4 real estate units belonging to a single owner or jointly owned by individuals;
- referring to expenses incurred starting from 1 January 2021, even if in the latter case the aforementioned subjects can benefit from the Superbonus for energy efficiency interventions carried out on a maximum number of two real estate units.
For the purposes of verification of the limit of the four “real estate units”, on the other hand, in the absence of specific indications in the law, the Taxpayers Division cited the answer to the question in the Finance Committee no. 5-05839 of April 29, 2021, with which it was specified that: “it is believed that the appurtenances should not be considered autonomously even if distinctly stacked”. Therefore, for example, the only owner of a building consisting of 4 residential units and 4 outbuildings, who carries out interventions aimed at saving energy on the common parts of the aforementioned building, can also benefit from the Superbonus.
Superbonus 110% and spending limits: when the building is owned by a single owner or by several co-owners
With the answer n. 464/2021, the AE also expressed its opinion on the spending limits for buildings owned by a single owner or by several
co-owners, specifying that – in general – the practice relating to “condominium” buildings applies. Therefore, with regard to the determination of the spending limits admitted to the Superbonus – like the interventions carried out on the common parts of a condominium building – it is necessary to take into account the number of real estate units of which the building is composed.
Furthermore, as provided for by the Relaunch decree, the deduction provided for in the amount of 110 per cent applies to documented expenses, which have remained the responsibility of the taxpayer, from 1 July 2020 until 30 June 2022, to be divided among those entitled in five annual installments of the same amount and in four annual installments of the same amount for the part of the expenditure incurred in the year 2022.
Lastly, the decree established that:
- for the interventions carried out by natural persons, for which as of June 30, 2022, at least 60 percent of the total work had been carried out, “the 110 percent deduction is also due for expenses incurred by December 31, 2022”;
- for interventions carried out by condominiums “The 110 percent deduction is also due for expenses incurred by 31 December 2022”.
As a result of these provisions, the legislator has provided, among other things, that the 110 percent deduction is also due for expenses incurred by 31 December 2022 “For natural persons, with reference to interventions carried out on buildings consisting of two to four distinctly stacked real estate units, even if owned by a single owner or co-owned by several natural persons, for which at the date of June 30, 2022, have carried out works for at least 60 percent of the total intervention “. On the contrary, for the interventions carried out by condominiums “The 110 per cent deduction is also due for expenses incurred by December 31, 2022, regardless of whether, as of June 30, 2022, they have carried out interventions for 60 per cent of the total “.
This implies that, for the purposes of applying the Superbonus, “The expenses incurred for the driving interventions must be carried out within the time frame of validity of the facility “. Expenses for towed interventions, on the other hand, “they must be incurred during the period of validity of the subsidy and in the time interval between the start date and the end date of the works for the implementation of the driving interventions”.
For clarity, and in conclusion, it should be remembered that I am “driving“The interventions identified in paragraphs 1 and 4 of art. 119 of the Relaunch decree, ie those relating to energy efficiency measures on the envelope and plant and reduction of the seismic risk. They are to be considered “towed“Instead, the works that can be carried out only if carried out in conjunction with one or more of the” driving “interventions.