Superbonus, another hit is coming for condominiums: the new ring

In the new bonus decree, a rule was included that could cause condominiums to lose their benefits. Let’s see in detail What happens.

Keep arguing government backtracking, Which last month ordered by decree a law to stop the transfer of credits on the excellent bonus. A drastic but somewhat expected measure.

Firstly, because the reward was indeed great The rate in the 2023 budget law. Bonus created to relaunch the construction sector, and support with a 110 percent refund Renovation and the energy efficiency of homes, in fact, have changed profoundly. Reimbursement percentage passes on expenses incurred in 2023 From 110 percent to 90 percent. This will decline further in the next year, until 2026, the year the decree put an end to the construction bonus.

Saw the new 90 percent bonus Furthermore, to narrow down the audience of potential recipients, with exceptions made only for economically disadvantaged groups and non-profit associations. Even for condominiums, the super bonus pass this year is down to 90 percent. In this sense, there is one exception that relates only to the condominiums provided to Cilas, and that is the delivery of the start-up businessby November 25, 2022.

But not only that, because in recent days a specific rule on housing units has appeared, in the new decree that modified the super bonus, which would have Unexpected and very negative consequences For those who have already joined the bonus. According to many experts, point 5.3 of Publication No. 23/E/2022 causes many to be puzzled.

Superbonus, pay attention to the new rule on condominiums: what’s going on

But what exactly is said in this paragraph? The circular sets out some principles that the Revenue Agency will follow for all of its controls Reward regularityand relative documents provided by the condominiums among these, is required Both income consistency principle and value ratio principle. In fact, the AdE itself states that you are only entitled to the bonus when the property is valued In line with the amount of work to be performed with remuneration.

Where a “disproportionate” is instead established by the IRS as to the real value of a single real estate unit compared to the work to be done, The right to benefit is lost immediately. This is not a trivial requirement to be respected, which can actually generate panic among condominiums. Primarily because it is a true testament to the value of one condominium real estate unit, It takes time and is very expensive.

Because condominiums risk having their bonuses canceled without knowing why

But the point is, it’s hard to read, and as some official papers, like condominioweb.com, point out, the real problem is that it serves A true tax expert To understand the complexity of this arrangement. And this is definitely not a number Which is full of buildings clusters.

So that is probably the first problem Confusion resulting from this rule, and the fact that perhaps not everyone fully understands its meaning. In addition, it is still difficult to understand what kind of ratio should exist between the business that falls within the tax deduction and the value of a single real estate unit.

The danger under these circumstances is that thousands of housing units across the country They risk canceling their rewardswithout even knowing this arrangement.