June 28, 2022

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There are no perks if it is mainly non-residential

Superbonus 110 per cent, for franchise In the event of a single owner building consisting of a maximum of four real estate units, the commonality of the residential nature is what counts. The Revenue Agency explained this in its response to Question 5 of January 7, 2022. The surface area of ​​the attachments should not be calculated.

Super Bonus 110 percentIn the case of a building with a single owner, the concession is not accessible Residential nature.

the Reply to question number 5 dated January 7, 2022 to the Revenue Agency.

Spread calculation does not include hardware surface.

In the event that the building is for a single owner or a joint property consisting of From two to four real estate units Essentially of a non-residential nature, the 110 percent super bonus is inaccessible.

In the practice document, the revenue agency explains how Residential spread condition from the building.

Superbonus 110, Single Owner Building: No Privileges Without Residential Spread

with the Reply to question number 5 On January 7, 2022, arevenue agency Returns to take care of 110 percent of the super rewards.

Revenue Agency – Reply to Question No. 5 on January 7, 2022
Superbonus – Energy efficiency and anti-seismic interventions in a single owner building (with partial usufruct in favor of another subject), consisting of residential and non-residential units – Spread of the residential nature of the building (Article 119 DL n 2020).

The clarifications contained in the practice document arise from the concrete case presented by the applicant, who is the owner A building consisting of 4 real estate units Clearly stacked.

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Of these, 2 housing, One is craft workshop Which is in cadastral category C/3 and one is Agarage stacked as C/6.

The petitioner points out that the area of ​​the stacked real estate unit as a laboratory, alone, exceeds the sum of the surfaces of the other three real estate units.

The same wants to know if he can take advantage of maximum facilitation Established in the decree restart, perhaps what spending limits Expected.

The Revenue Agency believes the taxpayer cannot access the 110 percent super bonus. In practice document stimulates interpretation in light current legislation and previous explanations.

In general, the franchise is for Common parts of residential units. The 2021 Budget Law enters into this point with the letter n) of paragraph 66 of Article 1 which amended paragraph 9, letter a) ofArticle 119 of the re-launch decree.

The additional bonus also applies to the interventions made:

“By natural persons, outside the exercise of business, art, or profession, with reference to interventions in buildings of two to four units being conspicuously stacked, even if owned by one owner or jointly owned by several natural persons.”

start From January 1, 2021Therefore, the benefit is due even if the interventions are carried out on buildings that are not condominiums but consist of 2 to 4 real estate units of one owner or jointly owned by individuals.

Superbonus 110 Percent: Residential Propagation Requirement Check

to any concern Real estate unit accountAs explained in the response to the question posed in the Finance Committee No. 5-05839 dated April 29, 2021, attachments should not be considered.

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In general, for Buildings consisting of 2 to 4 real estate units Explanations given in relation to common premises should be taken into account.

Based on what was clarified in Publication No. 24 of 2020, in line with other requirements determined by the current regulations, the discount must be calculated with an expense limit that varies according to the number of real estate units that make up the building (including real estate units). Accessories).

So it remains important to check the condition of spread The residential nature of the building.

The super bonus of 110 percent can only be accessed if the total area of ​​the housing units listed in the building More than 50 percent.

In this regard, the Revenue Agency asserts that:

For the purpose of ascertaining the “residential” nature of the building, the cadastral area of ​​the annexes of the real estate units constituting the building should not be calculated.

For example, a garage or basement belonging to a home or warehouse belonging to a real estate unit should not be considered for commercial use.

In the absence of a surface for real estate units of a residential nature More than half of the surface In general, you can’t reach 110 percent of the super rewards.