Superbonus 110%, Global Building Energy Renewal cannot be considered a paid intervention. This explains the response to Question 43 of January 18, 2021: It is an intervention in and of itself, which must be understood as a unicum.
Super Bonus 110%: intervention Global Energy Rehabilitation Is it considered a late intervention?
Revenue Agency expresses negative opinion on Answer to Question 43 On January 18, 2021.
Being Separate intervention, The intervention should be understood as a unicum.
The Distinguish between towing and distillation work Thus this can be accepted exclusively as an intervention in and of itself and not in association with others.
Therefore, with respect to the expenses incurred for this intervention, The concession is not deserved in the question.
Superbonus 110%: Is Global Energy Rehabilitation a Paid Into?
The The answer to question No. 43 of January 18, 2021 From the Revenue Agency clarification on the 110% Super Bonus.
- Revenue Agency – in response to Request No. 43 dated January 18, 2021
- Superbonus – Global Energy Rehabilitation of the Building (Article 1, Paragraph 344 of Law No. 296 of 2006) – Article 119 of Decree-Law No. 34 (decree of restart).
At the request of the moment, on the possibility of including the global energy rehabilitation of the building intervention inThe facilities provided for in the decree of restarting, Financial management responds negatively.
With regard to the interventions referred to in Article 1, paragraph 344 of Law 296 of 2006Or, the Budget Law of 2007, which will be built on the single-family building, and Circular no. 36 / H for the year 2007 Defines that expression Energy rehabilitation interventions It includes any action or combination of systematic interventions that affect the energy performance of a building, resulting in the increased energy efficiency required by the standard.
So this interference should be understood as a unicum, not distinguishing between driving and driving interventions as perceived by the superbonus.
Therefore the work can only be accepted as an independent intervention e Not in association with others.
Then the revenue agency concludes explaining the following:
“Referring to the present case, the Superbonus is therefore not due to the total energy rehabilitation costs of the building in accordance with Section 344 of Law No. 296 of 2006, the latter constituting a separate intervention under the conditions set forth above.”
Superbonus 110%: the regulatory framework of reference
In expressing an opinion contrary to the solution proposed by the applicant, the internal revenue is summed up The regulatory framework of reference Of the facilities stipulated in the decree of restarting.
RequirementsArticle 119 From Decree-Law of May 19, 2020, n. 34, converted, with modification, by Law 17 July 2020 n. 77.
The technical requirements for eligible interventions are specified in Paragraphs 1 to 8, While the personal scope of the facility application is defined in Paragraphs 9 and 10.
L ‘Article 121 It also provides two alternative possibilities for direct use of the super reward:
- The Discount on the bill;
- The Transfer of credit.
Judgment enforcement procedures, including those related to exercising options, to be implemented Via information technologies He also benefited from the topics referred to in paragraph 3 of Article 3 of the Presidential Decree of July 22, 1998, N. 322, according to the provisions of the Director of the Revenue Agency:
- August 8, 2020Pruitt. N. 283847/2020;
- October 12, 2020Pruitt. N. 326047.
After making sure that the global building energy redevelopment intervention is not part of the 110% super-reward, as the distinction between pilot and targeted interventions cannot be applied, the Revenue Agency document also explains which The business you are entitled to receive.
Based on clarifications of Circular No. 24 / E for 2020, among Leadership interventions The following works:
- From Thermal insulation of vertical, horizontal and inclined surfaces Affects the envelope of buildings, including single-family buildings, with an incidence greater than 25% of the total dispersion surface of the building itself or of a functionally independent building unit having one or more independent entrance from the outside, and is located within the interior of multi-family buildings;
- From Replacement of air conditioning systems Current winter systems with central systems for heating or cooling or providing domestic hot water in common parts of buildings, or with heating or cooling systems or providing domestic hot water in single-family buildings or in functionally independent real estate units that have one or more independent entrance Exterior located inside multi-family buildings;
- Reducing the risks of anti-earthquakes and earthquakes Referred to in paragraphs 1 bis to 1 seventy of Article 16 of Decree-Law No. 63 of 2013 (the so-called sismabonus).
Among the interventions that are withdrawn, the following actions are included:
- All the Energy efficiency measures Referred to in Article 14 of Decree-Law No. 63 of 2013 (the so-called ecobonus), carried out in conjunction with the interventions of thermal insulation of opaque surfaces or the replacement of existing winter air-conditioning systems, in relation to Superbonus within the limits of the discount or expense set forth in this article for each intervention;
- Installation Solar PV systems Connected to the electricity network on buildings according to Article 1, Paragraph 1, letters a), b), c) and d) from the list referred to in Presidential Decree No. 412, the simultaneous or subsequent installation of storage systems embedded in solar photovoltaic systems facilitated with superbonus, which is carried out in combination with thermal insulation interventions for opaque surfaces or replacing existing winter air-conditioning systems in addition to earthquake control and earthquake risk reduction
- Installation Electric vehicle charging infrastructure In the buildings referred to in Article 16 bis third of Decree-Law No. No. 63 of 2013, in combination with thermal insulation of opaque surfaces or replacing existing winter air conditioning systems.