Dietrofront on the 110% superbonus –

Dietrofront of the Revenue Agency on single-family spending thresholds. For the building owned by a single owner, consisting of several residential units and outbuildings, the spending limit, for works that use 110%, remains quantifiable for the residential unit only. With reply 765/2021, the Agency corrected what was stated with reply 568/2021 of last August 30, having the same object, eliminated from the Revenue site, concerning deductible expenditure ceilings for single-family buildings for the purpose of 110% use, referred to in art. 119 of the legislative decree 34/2020.

The corrective response upsets the plans of many taxpayers who, based on the previous indication, have set the interventions since last August and does not appear to comply with the law, creating disparities between the single-family house and the building of up to four real estate units owned by a single owner.

The case analyzed concerns, in particular, a building composed, prior to the execution of the works, of a single residential unit stacked A / 3 and two appliances, one of which stacked C / 6, with intended use as a garage, and a stacked C / 2, with warehouse use destination.

For the use of the eco-bonus, the subsidy for building renovation interventions and the seismabonus, the Revenue Agency deems it necessary to take into account a maximum unitary ceiling of deductible expenses and, for the determination of the maximum spending limits, when they are present interventions that involve the unification of several real estate units or the subdivision of a single unit, the real estate units registered in the land registry must be considered at the beginning of the building interventions and not those resulting at the end of the works.

With the previous reply (568/2021, the Agency had specified that, with reference to the present case or in the event that the building is composed, in the state prior to the start of the works, of three separately stacked real estate units, to which one residential unit and two appurtenant units of category C / 2 and C / 6, the 110% deduction, in compliance with all other requirements and without prejudice to the fulfillment of any required fulfillment, is usable, but, for the purposes of verification of the spending limit on which to calculate the deduction, all the real estate units that make up the building registered in the land registry before the start of the works must be considered, including the appurtenances. Therefore, according to this initial interpretation, which can be shared on the basis of present regulations, with regard to the determination of the spending limits admitted to 110%, like the interventions carried out on the common parts of a condominium building, it was necessary to take into account the number of the real estate units of which the building is composed, including the appurtenances; the consequence was that, for the purposes of the super seismabonus, the threshold of € 96,000 had to be multiplied by the number of units and appurtenances (therefore 96,000 x 3 units).

The answer 765/2021 intervenes, belatedly, with a radical inversion, specifying that in that case (building consisting of a housing unit and two appurtenances), the expenditure limit available for anti-seismic interventions is equal to 96,000, having to consider only the and single residential unit; this situation is then replicated with reference to the proposed efficiency improvements and installation of photovoltaic systems.

Concluding, therefore, given that the single-family is placed within the letter. b) of paragraph 9 of art. 119 of legislative decree 34/2020 while condominiums and buildings up to four units owned by a single owner are placed in the previous letter. a), the most recent reading appears discriminating since, for a single residential unit and two distinctly stacked appliances that make up a single single-family building, the roof must be single (therefore the cost limit for anti-seismic interventions, for example, stops at 96 thousand euros per house and appurtenances), while in the case of a condominium, but even more so, in the case of a building with up to four residential units with a single owner, the three units obtain three distinct thresholds (thus a ceiling of expense of 288 thousand euros due to the multiplication of the 96 thousand threshold for all three units, housing and two appurtenances).

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