The superbonus 110 is also due to those who own the property which is the subject of the rental works. Through a lease contract duly registered with the Revenue Agency. It could happen that, for various reasons, termination of rental contracts, moving for work reasons, etc., the tenant who incurred the expense for the works admitted to the 110% superbonus, is forced to leave the apartment.
What happens in these cases? Is the deduction or transfer of the same compromised?
The 110% super bonus also for the tenant
Even those who own the property on the basis of a lease contract can benefit from the superbonus 110, pursuant to Article 119 of Legislative Decree 34/2019. In fact, the concession is not reserved only for owners but also applies to tenants. Unless it is a property owned by a company. Attention, it is always necessary that the owner of the property gives his consent to the execution of the works. But this seems obvious.
In any case, they can benefit from the superbonus 110:
- condominiums and individuals, outside the exercise of business, art or profession activities, with reference to interventions 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;
- natural persons, outside the exercise of business activities, arts and professions, on real estate units;
- the autonomous public housing institutes (IACP) however named as well as by the entities having the same social purposes as the aforementioned institutes, established in the form of companies that meet the requirements of European legislation on “in house providing” for interventions carried out on properties, of them owned or managed on behalf of municipalities, used for public housing;
If the lease ends
It could happen that, for various reasons, termination of rental contracts, moving for work reasons, etc., the tenant who has paid for the work admitted to the superbonus 110 is forced to leave the apartment.
What happens in such cases? Is the deduction or transfer of the same compromised?
Well, in relation to the superbonus 110, the Revenue Agency has not yet clarified this aspect. However, we at Investire Oggi believe that the clarifications provided by the Revenue Agency regarding the restructuring bonus are valid.
Therefore, what was clarified in 2015 comes into play, in collaboration with ANCE.
Specifically, among the various FAQs released, the Revenue Agency has clarified that the termination of the lease status (as well as that of the free loan) does not invalidate the right to deduction for the tenant (or the borrower) who have performed jobs.
Therefore, the superbonus remains with the tenant. Even if it has been sold, it is not compromised.