30 September 2020
There is no limit to the application of the Superbonus 110% on more than two real estate units in the same condominium. It is as specified by the Revenue Agency in the resolution n. 60 / E of 28 September 2020, providing further clarifications on the areas of application of the concessions for building energy efficiency works.
With the new provisions some are overcome impediments on the energy and anti-seismic requalification of condominiums provided for by the Relaunch decree. On the works concerning common parts of condominium buildings, in fact, it is possible to foresee the possibility of receiving the maxi-deduction for more than two real estate units.
Superbonus 110%, no limit of two houses for condominium works: the constraints of the Relaunch Decree
Paragraph 10 of article 119 of the Relaunch Decree provides for a limit on the application of the superbonus to a maximum number of two houses for natural persons outside the exercise of business, arts and professions.
With the latest resolution, the Revenue Agency recalls the constraint, specifying how the limit of the two houses is provided exclusively for energy redevelopment works, in the cases of:
- thermal insulation works for buildings, with an incidence exceeding 25% of their surface;
- interventions for the replacement of winter air conditioning systems with condensing boilers and high energy efficiency;
- other works falling within the ordinary eco-bonus considered “towed”, or carried out jointly with one of the driving interventions.
Superbonus 110%, no limit of two houses for condominium works: clarifications
Circumstances that if followed to the letter would have effectively blocked many condominium interventions. For this reason the resolution excludes from the limit of the two real estate units the works carried out on common parts in condominium.
As explained by the Agency, in this case the maxi-deduction is applied with reference to costs recognized to each condominium, regardless of the number of real estate units owned inside the condominium itself.
However, the so-called “towed” works aimed at saving energy in the individual apartment owned remain outside the facility. For these cases, the bond of the two real estate units remains confirmed.
The definition of the type of “driving” works generally includes, with regard to the respective ceilings, the thermal insulation of buildings, the replacement of old air conditioning systems in condominiums, interventions on individual buildings and villas for the replacement of systems of winter air conditioning with systems for heating, cooling or hot water supply by heat pump and finally the anti-seismic adaptation works.
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