To extricate oneself, the coordinates of the Relaunch decree are not enough: it is also necessary to cross the various provisions of the Mise and the Revenue. All answers in the Expert Answers of August 17th
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To extricate oneself, the coordinates of the Relaunch decree are not enough: it is also necessary to cross the various provisions of the Mise and the Revenue. All answers in the Expert Answers of August 17th
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1 ‘of reading
Second houses yes, but within the limit of two. Villas yes, if they are “functionally independent”. Apartments yes, but if there are also condominium works. To disentangle the rules of the superbonus, the coordinates of the Relaunch decree are not enough: it is also necessary to cross the various provisions of the Mise and the Revenue, which have redesigned the perimeter of the deduction to 110 percent.
In this forest of rules and exceptions, the Special of the Expert responds, on newsstands with Il Sole 24 Ore on Monday 17 August. Eight pages with all the answers to readers’ doubts. And four pages of Quick Guide with an in-depth analysis on interventions in individual homes.
From apartments to single-family homes
In the apartments, for example, the superbonus is allowed to change the windows and fixtures only if the condominium performs a thermal coat on the building with 110% or replaces the central heating system: in other words, it performs a work “Driving force”. Single-family homes can have 110% instead – explains the Mise – if they are “functionally independent” and with independent access from the outside. And just like the terraced houses (single units in multi-family buildings) they can also be “second homes”, ie not main homes. But the superbonus is still limited to two real estate units, without prejudice to the interventions on the common parts of the building, which have no limits.
Indeed no. Because another limit is set by the Tax Authority: no 110% subsidy for work on the common parts of the semi-detached houses owned by the same person or co-owned by two spouses.
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