Super bonus 110 percent, what are the rules for determining the overrun of two energy classes required by law in the case of a mixed condominium?
When asked, the Revenue Agency provides clarifications with response to question number 453 of 1 July 2021.
The energy requalification intervention must involve at least the 25 percent of the gross dispersing area of the entire building, i.e. the parts of the building that make up the condominium and those that are not part of it.
To verify the improvement of the two energy classes, however, reference should be made to the “Conventional APE Vademecum” of ENEA.
Superbonus 110, the ENEA rules for the energy class of a mixed condominium
The 110 percent super bonus and the rules for exceeding the requirement of improvement of two energy classes of the building are the subject of the response to the appeal number 453 of 1 July 2021 of the Revenue Agency.
- Revenue Agency – Response to the request number 453 of 1 July 2021
- Superbonus – evaluation of the improvement of two energy classes for energy efficiency intervention in a condominium with a volume lower than that of the building – Article 119 of the law decree 19 May 2020, n. 34 (Relaunch decree).
The starting point for clarification arises, once again, from the question posed by the instant, a condominium inserted in a building consisting of three distinct volumes.
Within these volumes are included both residential real estate units both the offices of a credit institution.
The petitioner asks the tax authorities on the correct way to proceed to assess the requirement of the improvement of at least two energy classes, required by law.
In summary, the Revenue Agency expresses its opinion on two points:
- l’energy requalification intervention it must cover at least 25 per cent of the gross dispersing surface of the entire building consisting of the three distinct volumes;
- the condominium, which realizes i facilitated work only on a part of it, it must verify the improvement of at least two energy classes, following what is indicated in “Conventional APE Vademecum” of the Enea.
To remove doubts instantly, the Revenue Agency calls the main ones practice documents relating to the subject of the request.
Regarding the superbonus, introduced byarticle 119 of the Relaunch decree, circular number 24 of 2020 clarifies that it is only due if the eligible expenses concern a residential property considered in its entirety.
In the case in which the total area of the real estate units intended for residence included in the building is greater than 50 percentthe owner and holder of non-residential real estate units that contribute to the expenses for the common parts may also be eligible for deduction.
Be the percentage indicated is lower, the deduction is allowed only for expenses made on the common parts. However, the calculation only includes the housing units that are part of the same building.
Superbonus 110, the verification of the improvement of two energy classes
In answering the specific question posed by the applicant, the Revenue Agency clarifies that the improvement of two energy classes must be demonstrated with theConventional energy performance certificate (APE).
This certificate must be issued by a qualified technician in the form of the sworn statement.
As regards the methods for determining the improvement, the clarifications of ENEA, provided in the “Conventional APE Vademecum”.
This certification is provided for buildings with several units and the certificate must be drawn up for thewhole building and not for the single real estate unit.
This is predicted by point 12 of theannex A to the decree of 6 August 2020.
We must therefore refer to two different cases:
- in the hypothesis in which the residential incidence is greater than 50 percent, all the real estate units, of any intended use, equipped with a winter air conditioning system and the real estate units without a winter air conditioning system are considered in the conventional APE in which it is legitimate to install it;
- in the event that the residential incidence is less than or equal to 50 percent, the real estate units to be considered in the conventional Ape are only the residential ones, including those without winter air conditioning.
The units that do not have the plants in question must be considered on the basis of the provisions in point 2.1 of annex 1 of the decree of 26 June 2015 “Guidelines for energy certification”.
In the case of a conventional APE, the independent or commercial units not involved in the energy efficiency work can be separated, based on the percentage of residential incidence of the building.
In conclusion, therefore, the Revenue Agency opens to the facilitation for the instant condominium, provided that the requirement of the percentage of dispersing surface.