In a precedent article we dealt with the opportunity to buy a house in the country.
Let’s go back to the real estate issue, this time talking about the ruins. It is also possible to take advantage of the increased deduction of 110% for interventions carried out on buildings classified “collabentiThat is, dilapidated or in bad condition to the point of not being habitable.
What are the collaborating units
With the ruling application number 326 of 9 September 2020, the Revenue Agency is asked if it is possible to obtain the increased deduction for interventions involving collaborating units.
It is a real estate unit registered in the land registry in the category “F / 2” (collaborating units), not habitable and, therefore, not producing income. Interventions for the reduction of two seismic risk classes and for energy efficiency are intended to be carried out on this property.
Buy a ruin! And renovate it “free” with the Superbonus
The Revenue Agency confirms the possibility for the taxpayer to use the 110% deduction for the expenses incurred for interventions carried out on collaborating units, even if not intended for main residence. With possible direct use or taking advantage of the possible option for discount or transfer, if they concern the expenses incurred in 2020 and 2021.
When can you have access to the eco-bonus?
To access the eco-bonus, the collaborating buildings must be equipped with a heating system in line with the technical characteristics provided for by Legislative Decree 29 December 2006, n. 311. Even if the system is not functioning, it must be located in the environments in which the energy requalification interventions are carried out.
Furthermore, the Revenue Agency points out, the facility is available for interventions carried out both on the main house and on the building to be incorporated.
The Revenue Agency reiterates the three methods envisaged for the use of the facility:
direct use of the deduction;
discount on invoice;
credit transfer to other subjects, including credit institutions and other financial intermediaries
From the response of the Revenue Agency it might make sense to buy a ruin! And renovate it “for free” with the Superbonus.
Of course, it is essential to contact a technician who will have to check whether in the individual case there are the details to request state bonuses.
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