Superbonus 110, all buildings in a condominium are included in the residential spread calculation

Super Bonus 110 percent, in the case of a condominiumlocated within Calculation from the surface with Residential job spread All buildings that are part of it.

The Revenue Agency explains it in Reply to question number 10 On January 11, 2022.

In the total area of ​​​​the residence, it must be included All residential real estate units that are part of the building, including those that fall within the areal categories excluded from the super-reward, namely A/1, A/8 and A/9.

The building must also be counted functional independence and independent access from the outside.

If you reach or exceed 50 percentAll property unit owners can benefit from the maximum discount for interventions made on the common parts of the building.

Otherwise, just file Expenses incurred by the owners One of the real estate units designated for housing within the same building.

Superbonus 110, all buildings in a condominium are included in the residential spread calculation

The 110 percent bonus is a theme Reply to question number 10 On January 11, 2022.

Revenue Agency – Reply to Question No. 10 on January 11, 2022

Superbonus – “Energy Efficiency Interventions in Multi-Building Condominiums – Calculation of the Ratio between the Surface of Residential Units and the Surface of Non-Residential Units. Article 119 of Decree-Law May 19, 2020, No. 34 (Recommencement Ordinance)”.

In the practice document, the Revenue Agency provides clarifications regarding Spread Calculation From the roof with the residential function of an apartment building.

The idea arises, as usual, from the concrete situation presented by the moment.

It condominium which intend to carry out the following driving and towing interventions:

• Insulation of opaque surfaces for at least 25 percent of the total dispersion surface;
• replacingthermal system;
• replacing Windows and doors;
• Installation Photovoltaic systems.

Specifically, the apartment consists of three buildings:

• One consisting exclusively of housing;
• One consists of housing units and no residence;
• Post located inside Class class D/6or places designated for sporting activities.

The latter building is structurally separate and has independent access. While the first two share central winter air conditioning, the third has air conditioning Independent heating system.

The author’s question relates to the buildings to be considered in Calculate the residential job spread.

After recalling the Regulatory Framework of Reference and key practice documents, the Revenue Agency asserts that:

In this case, taking into account that the total area of ​​the housing units is equal to 45 percent of the total area of ​​the three buildings, Superbonus indicates the expenses of interventions made on the joint parts owed only to the owners or owners of the housing units that will be able to benefit It is also deductible in respect of expenses incurred for “lump-sum” interventions made on individual residential real estate units as long as they do not fall within the cadastral categories excluded from the benefit (A/1, A/8, A/9)…

In calculating the total area of ​​the real estate units designated for housing, it must be calculated All residential real estate units which are part of the building.

Therefore, those who fall within cadastral categories Excluded from the facilities introduced by the Reboot Ordinance are A/1, A/8 and A/9.

Superbonus 110, all buildings in a condominium are included in the residential spread calculation

In the practice document, the revenue agency also provides reasons for interpretation Residential Job Spread Calculation In the public surface of the buildings.

As the financial department has reiterated, the maximum discount has been introduced byArticle 119 of the re-launch decree It underwent many changes, the latest of which was contained in the 2022 budget law.

The following are key practice documents that provided clarifications on various aspects of the facility:

Among the explanations there are those related to Diameter and diameter interventions, or will be carried out jointly with the former.

Businesses must be done by individuals upon individuals Residential real estate And on the common parts of apartment buildings in residential units.

In this case, as shown in Circular 24 of 2020The building must be intended primarily for residential use.

The total area of ​​residential real estate units that are part of a condominium must be More than 50 percent of the entire building.

In that case, they can make use of the facility as well The same applies to owners of non-housing units, for expenses related to interventions on the common parts of the building.

if it was 50 percentAs indicated in Circular 30 of 2020, the super reward for common parts business is:

“Only for owners or holders of housing units included in the same building.”

In this case, therefore, they should Re-enter the account All the residential real estate units that make up the compound.

In fact, provided that the third building does not have common energy services with the other two buildings and is finally equipped Independent access from outside.

As specified in the last practice document, in fact:

“The existence of the requirements for functional independence and the existence of independent access from the outside is, in fact, for the sole purpose of defining single-family real estate units or real estate units within multi-family buildings and not also for the purpose of defining buildings in condominiums.”

In conclusion, in this case Total area 45 percent As for the interventions made on the common spaces, the concession is available only to the owners or holders of real estate units designated for housing.

I beneficiaries They can also take advantage of the discount for cut-off business, subject to all other requirements established by law.