The Revenue Agency, with the response to question no. 810 of 15 December 2021, provided useful clarifications regarding the application of the 110% Superbonus for interventions on functionally independent real estate units. Let’s see better what it is.
The taxpayer’s question
L’Istante is an owner of an apartment that is part of a residential tourist complex divided into separate buildings with independent access. “Electricity utilities, explains the taxpayer, are equipped with a” deductible meter “for each apartment and the costs are divided on the basis of actual consumption”. For water and gas users, the same intends to provide with the introduction of meters to adopt the same subdivision system.
Basically, all the systems are owned by the individual homes, from inside of which to the point of installation of the meters and shared with the tourist complex for the routes that go from the upstream meters to the condominium connection.
Having said this, the applicant asks whether, for the purposes of applying superbonus 110%, the definition of “functionally independent” can also be applied to private meters, located directly upstream from the connection of individual homes.
Superbonus 110% at risk with shared meters
The tax office answers the taxpayer’s question with a negative result.
As clarified with Circular 24 / E of 2020, from an objective point of view, the Superbonus is due to cover the expenses relating to certain specific interventions carried out, among others, “on functionally independent residential real estate units and with one or more independent accesses from the outside located inside multi-family buildings and related appurtenances “.
In paragraph 1-bis of article 119 of the Relaunch decree it has been clarified that «a real estate unit can be considered” functionally independent “if it is equipped with at least three of the following exclusively owned installations or artefacts: water supply systems; gas installations; electrical energy systems; winter air conditioning system ».
In the case envisaged by the applicant, the systems (water, electricity and gas) are owned by the individual homes from inside them to the point of installation of the meters.
That said, concludes the Revenue Agency, the housing unit in question cannot be considered “functionally independent”.
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