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Superbonus, demolition and reconstruction: new guidance on condominiums

Demolition and rebuilding of so-called “minimalist” condominiums by Superbonus: Inland Revenue, in response to the request of Governor N. 809/2021, new clarifications regarding the replacement of the heating system, payments without charge and credit transfer.

Let’s see in detail the new indicators.

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The taxpayer owns two properties located in A condominium Which includes 3 other real estate owned by her husband. The total area of ​​the residential units covered by the building is determined to be greater than 50%.

The applicant and her husband intend to demolish and rebuild the entire building that is part of theBuilding renovation“, Carrying out thermal insulation interventions for the building envelope as well as earthquake resistance and taking advantage of Super Bonus For “driving” works, in addition to replacing the condominium heating system as a “pull” intervention.

Furthermore, both buildings intend to transfer the outstanding credit but”Minimal condominium“No tax code has been requested and no official has been appointed, but a special agreement has been signed under which it is expected that the expenses will be incurred by each condominium up to 50% of the total and that the applicant will carry out the necessary actions.

Looking at these places, I Payments It can be carried out by each condominium directly to the supplier for its own share, perhaps with invoices issued to the individual condominium (in which case they will each indicate their own tax code) or it must be done by the condominium responsible to whom the suppliers will be billed This is also in case of balance transfer or bill deduction?

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Revenue Agency Reply

Regarding payments, if using deFor Superbonus with credit transfer, for condominiums without a general manager, the Revenue Agency specified this, as required by Circular No. 24 / H for the year 2020: “In the case of a building consisting of a number not exceeding eight housing units (the so-called minimum number of housing units), the rules of the Civil Code relating to the condominium complex are applicable, with the exception of articles governing, respectively, the appointment of “the official (In addition to the obligation on the part of the latter to open a specific current account in the name of the buildings) and to organize the buildings (necessary in the case of more than ten buildings).

Therefore, in order to take advantage of Super Bonus, for works performed on common areas, condominiums that have not appointed an official, are not obligated, not required to request a tax code and can use the tax code of businesses that have implemented the relevant obligations. It remains to be understood that it is necessary, however, to establish that the interventions are carried out on common parts of the building.

In this case, considering that the tax code was not required for the minimum number of housing units, Invoices It must be issued to the condominium, or to both condominiums, which performs, or will also perform the relevant obligations. In this regard, Circular No. 7/E of 2021, “These deductions are also due to any person who is not the holder of the bank transfer and/or invoice to the extent that the costs have already been incurred, regardless of whether the transfer is requested from a checking account or not jointly with the person holding the said documents. above “.

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However, for deduction purposes, it is necessary that a Expense documents Particularly integrated with the name of the person who incurred the expense and with an indication of the relative percentage. Furthermore, each condominium, regardless of which choice the other makes, may decide to directly benefit from the deduction on the tax return, choose the deduction on the invoice or allocate the credit in accordance with the aforementioned Section 121 of the Re-release Ordinance.

Superbonus, ‘driven’ and ‘driven’ interventions: AE’s latest clarifications

As for determining Recognized spending limit in Superbonus For the “pulled” intervention to replace a condominium heating boiler with a biomass fuel boiler, the Revenue Agency determined that this intervention is admissible in the Superbonus only if it is conducted in conjunction with an intervention intended to “driving” energy efficiency.

At the same time, interventions must, in any case, ensure that as a whole Optimizing two energy classesOh, where?
It is not possible to achieve the highest energy class that is demonstrated by the Energy Performance Certificate (APE).

based on Required condition of the standard So, for higher rate application purposes, Interventions “late” be
In combination with interventions “Leadership” It was accepted into the Superbonus, in the aforementioned circular No. 24 / e for the year 2020, it was determined that this condition is considered fulfilled if “the dates of expenditures incurred for the cut-off interventions are included in the time period specified by the start date and the end date of the works in order to achieve the leadership interventions”. This means that, for application purposes Super Bonus, expenditures incurred for “leadership” interventions must be implemented during the life of the support, while expenses for “cut” interventions must be incurred during the life of the support and in the time period between the start date and the end date of the works in order to achieve the “leadership” interventions.

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Superbonus, some more info…

on Super BonusFinally achieved Villas and Easy Roof Agreement, while we refer you to the article on the Save Matches rule for the latest changes included in the dodge.

For visa compliance, apartment complexes interventions are also required (for both “towing” and “towing” businesses), here we have summarized you The main news related to Superbonus.

Finally, to be jotted down on the calendar, here they are all Deadlines to facilitate renovation work Expanded in the budget law.