The FAQ published by the Revenue Agency on the thematic web portal dedicated to the facilitation introduced by the Relaunch decree clarify some particular cases. For example: nothing Super bonus for buildings owned by a single owner not constituted in condominium, deduction to the heirs only if they retain the possession of the property, thermal insulation on partial building for at least 25% of the gross dispersing surface, Ecobonus also for the tenant.
It bonus
The Superbonus, as known, is a facility introduced by the Relaunch Decree which raises the deduction of expenses incurred for the home from 1 July 2020 to 31 December 2021, to 110% for: energy efficiency, anti-seismic interventions, photovoltaic systems, columns charging station for electric vehicles.
Interventions
These are aimed at “thermal insulation, such as the construction of the thermal coat, the replacement of heating systems on the common parts or on single-family buildings or on the real estate units of functionally independent multi-family buildings, and anti-seismic improvement (the deduction already provided for by sismabonus is raised to 110% for expenses incurred from 1 July 2020 to 31 December 2021) “. All complementary interventions, made in conjunction with the driving interventions, (thermal insulation, replacement of heating systems, anti-seismic improvement), benefit from the Superbonus 110%. These include: energy efficiency interventions, electric charging column systems, photovoltaic systems.
They fall within the Superbonus 110% also the ancillary expenses for both driving and complementary interventions such as the expenses for the purchase of materials, for the design and other related professional expenses, such as, for example, appraisals and inspections. The taxpayer can take advantage of the Superbonus through the direct deduction of 110% in 5 annual installments of the same amount. Otherwise, Adiconsum recalls, he can opt to “ask the company carrying out the work for a discount on the invoice or transfer the credit to a bank or financial institution, to suppliers of goods and services for the implementation of the interventions or to other subjects (natural persons, self-employed workers, companies and organizations) “.
Special cases: building with a single owner
In the event that an entire building is owned by a single person and his family, there is no right to the Superbonus because the property is not a condominium. As clarified by the Revenue Circular 24/2020, the Superbonus “does not apply to interventions carried out on the parts common to two or more separately stacked real estate units of a building wholly owned by a single owner or jointly owned by several subjects”.
Succession and sale
Both in the case of heirs and in the case of the sale of the property, the rules provided for other building deductions apply. Therefore, “in the event of the death of the person entitled, the use of the tax benefit is transmitted, in full, exclusively to the heir who retains the material and direct possession of the property”. In case of transfer of ownership, “the relative deductions not used in whole or in part by the transferor are due, unless otherwise agreed by the parties, for the remaining tax periods, to the natural person buyer of the real estate unit”. The Inland Revenue emphasizes that this rule applies to all cases of transfer of ownership and not just to sale. Attention: the law provides for the possibility of various agreements between the parties, which however must be provided for in the deed or transfer of ownership.
Trailed and leading interventions
The law provides that in the presence of a driving intervention, the Superbonus at 110% can also be used for another towed energy requalification intervention, which if performed alone would not give the right to the enhanced subsidy but only to the “normal” Ecobonus at 65 %. However, the towed intervention must be performed together with the towing one. Example: the replacement of a winter air conditioning system in a condominium, a single-family building, or a real estate unit located inside multi-family buildings is a driving intervention. If the windows and doors are also replaced together, these too can be subsidized at 110% as a towed intervention.
Caution: the interventions “are considered carried out jointly when the dates of the expenses incurred for the towed interventions are included in the time interval identified by the start date and the end date of the works for the realization of the driving interventions admitted to the Superbonus”.
Single unit thermal insulation
It is possible to use the Superbonus even in the case of a single property unit, but only if the rule is respected according to which the intervention must involve 25% of the total gross dispersing surface of the building itself and lead to the improvement of two energy classes of the entire building. In simple terms, the individual home (regardless of any necessary assembly approvals) should carry out an intervention that satisfies both the aforementioned requirements.
In the case of real estate units located inside multi-family buildings that are functionally independent and have one or more independent accesses, the Superbonus is due even if the thermal insulation intervention is carried out on the individual housing unit. In this case, it must affect more than 25% of the total gross dispersing surface of the real estate unit subject to intervention and achieve the improvement of two energy classes to be demonstrated through specific energy performance certificates.
Properties for rent
The tax authorities confirm that the tenant can use the Superbonus, regardless of whether the owner has already used the facility for interventions on two other real estate units. The rule excludes that a natural person can benefit from theEco-bonus at 110% for more than two real estate units, but in this case the subjects who use the facility are different (the owner for two real estate units and the tenant for another property).
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