The Finance Department provided new clarifications and further clarifications regarding Superbonus’ work, thanks to the response to the ruling in the negative. 376 from the 13th of last July.
In fact, it has been shown that facilitation is also applicable in a specific practical case.
New important clarifications are coming on complicated subject Superbonus, Any facility that started with best wishes, but now shows some weaknesses and “cracks” in a mechanism that is certainly not easy to explain and understand in its various bases.
Good ,revenue agency Explain that the Superbonus is also applicable to a functionally detached condominium within a multi-family building. More specifically, a condominium located in a multi-family building with independent access can independently use the Superbonus mechanism.
Therefore, the advantage applies regardless of whether the same unit is part of a condominium, or a building consisting of several real estate units (up to 4) for one owner or under common ownership by several people and has parts shared with other condominium units. Let’s take a closer look at this interesting response to a request from the revenue agency.
Superbonus: Supported units that are functionally independent even if the real estate complex does not have the benefits
Various requests to judge on the mechanism Superbonus, Which is characterized by the complexity and clarification of the rules. As described on the Revenue website, an interrogation consists of a request a taxpayer makes to the Revenue Agency prior to carrying out a financial related conduct, for clarifications regarding a concrete and personal fact relating to the interpretation, application, or non-enforcement of laws.
It is particularly interesting to note that the financial department’s response indicates that Functionally independent units It is facilitated, even if the real estate context is cut off from the Superbonus application.
This is correct: Reply to question 376 Leave no doubt about it. A functionally independent real estate unit can benefit from a Superbonus, even if it is located in a complex that cannot benefit from a franchise. We’ll talk about this later.
The case in which the response to the judgment relates specifically to a housing unit (independent of access and utilities) managed by a natural and non-legal person, owned by a company in which the husband/wife is a shareholder. This real estate unit is located on the top floor of the building, and on the ground floor are buildings owned by the same company, used to conduct business.
Superbonus: What are functionally independent units?
The additional bonus provided by law can be used:
- As well as with regard to detached real estate units and apartment complexes,
- Also in relation to functionally independent real estate units.
The latter are units that, although included in The largest family buildingsThey have their own independence from the complex itself. This depends on the following elements:
- The access, which must be independent and must not be shared with other real estate units, is closed by a gate or an entrance door.
- systems, where the real estate unit must have at least three exclusive systems that include gas, water supply, winter conditioning and electricity.
These are practical cases relating to the unit situation within an apartment complex, but these properties do not necessarily need to be included in a condominium or in a building consisting of several real estate units (up to four units) from a single owner or jointly owned by several subjects.
Superbonus and extended application in favor of the unit even in the case of buildings for commercial use
Well, in response to the interrogation, there is a specific topic regarding the right to enjoyment Superbonus, The context in which the affordable housing unit is located cannot benefit from it.
according torevenue agency The right exists, and indeed, according to what appeared in the response to the rejection decision. 376:
- It is still possible to accept a functional detached house or real estate unit in the Superbonus,
- Other than the circumstances in which the said real estate unit is located in a building that is excluded from the relevant benefit.
Finally, we remind you that despite the rule – hence the revenue clarification – referring to the inclusion of the unit in “multi-family” buildings, in response to the ruling, the facility is also permitted and given to a housing unit located in a complex with commercial buildings. This obviously contributes to the belief that tax authorities tend to have an “extended” application of the Superbonos For functionally independent real estate units, even if the real estate context is excluded.
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