Superbonus 110%: building with 2 houses and 2 outbuildings, how is it considered?

Superbonus 110%: building with 2 houses and 2 outbuildings, how is it considered?
Superbonus 110%: building with 2 houses and 2 outbuildings, how is it considered?

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With reference to the usufruct of the 110% Superbonus, it is often very difficult to understand how buildings are classified, especially when there are several owners and when there is no certainty that the property is a condominium.

In fact, sometimes there are subtle differences between the types of buildings that can access the maxi-incentive, and based on these, the application of the Superbonus could entail different requirements.

Let’s see how a building with 2 homes and 2 appliances is considered with reference to the possibility of benefiting from the Superbonus 110%.

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Superbonus 110%: 2 homes and 2 outbuildings, interventions and classification

Let’s tackle today’s topic by analyzing the recent response to ruling no. 665 of 6 October 2021 of the Revenue Agency.

The applicant in question claims to be co-owner, with another person, of a building consisting of 2 residential units and 2 related appurtenances. He declares that the building is divided into the following floors:

  1. Basement floor (not heated);
  2. Mezzanine floor (heated);
  3. First floor (heated);
  4. Attic (unheated);
  5. Pitched roof.

As regards the classification in the Land Registry, the building is registered as comprising:

  • 2 residential real estate units A / 3 (1 on the first floor owned by the applicant, and 1 on the mezzanine floor belonging to the other owner);
  • 2 appurtenant units C / 6 (garage) in the basement, 1 per owner.

The petitioner states that both the housing units and the appurtenances are functionally independent units with independent access, and that the building is located in Zone 3 according to the seismic risk classification.

Having said this, the co-owners would like to carry out the following interventions:

Read also: “Superbonus Condominium, towing and towed works: Guide and final clarifications

For the purposes of accessing the 110% Superbonus, the applicant therefore asks the tax authorities how a building such as the one described, consisting of 2 houses and 2 related appurtenances, should be considered.

In particular, the question arises whether the building should be classified as a multi-family building, or as a minimum condominium.

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Insulation with Superbonus 110%: only on heated parts

The Tax Authority, in response to the taxpayer, focuses first of all on the insulation interventions (thermal coat installation), which the two parties intend to carry out both in reference to heated and unheated parts.

Read also: “Superbonus 110%: only accessible for heated houses? Almost always

It is established that the instant, to intervene on the heated parts, will be able to proceed with the intervention of insulation of the external facades in the common areas benefiting from the Superbonus 110%.

As for the installation of the coat on the unheated external facades, this intervention will not be accessible to the Superbonus 110% but, in compliance with all the other requirements, you will be able to access the Restructuring Bonus with a rate of 50% and a maximum expense of 96,000. EUR.

In fact, the tax authorities specify that the two concessions are cumulative, “provided that the expenses relating to the two different interventions are separately accounted for and that the formalities specifically provided for in relation to each deduction are respected.

Read also: “Building insulation: not only Superbonus, all valid incentives

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Minimum condominium or multi-family building?

On the other hand, as regards how a building consisting of 2 homes and 2 appliances should be considered with reference to the application of the Superbonus 110%, the Tax Authority provides as follows.

It is clarified that the classification of real estate units is beyond the competence of the tax authorities, and it is also recalled that to recognize the type of building, only the land registry census must be taken into account.

In any case, the Agency believes that the building in question can be considered as a “minimum condominium”, since in the supplementary documentation submitted by the same applicant, the building is considered a condominium.

In relation to the recognition of condominiums, in fact, when there are no objective criteria, what has been signed must be considered either in the condominium regulation (if present) or in the deed of sale that led to the establishment of the condominium (or the first home sold to another subject ).

To learn more read: “Condominium: how it was born, types, legislation

It should also be remembered that the obligation that requires units to be functionally independent and to have one or more independent accesses from the outside is relevant only when it refers to single-family buildings or to the identification of individual units in multi-family buildings.

This criterion, on the other hand, has no importance if it refers to condominiums.

Read also: “Superbonus 110% for single-family buildings: how it really works

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