A “mixed” cooperative that has built two real estate complexes while retaining ownership of the common parts and commercial buildings, after allocating accommodations to members, will not be able to benefit from the Superbonus when the building is renovated. In this case, the structures are not considered to be residential.
In short, this is the direction of the Revenue Agency with Response # 83 of February 3.
The super reward for condominium works
110% Superbonus, Previous Article 119 of DL 34/2020It’s also up to Work performed on buildings that are parts of a Condominium.
On the application of the 110% condominium concept, the Revenue Agency has focused extensively with Circular Number 24 AH 2020. On this occasion, he emphasized that:
Bearing in mind the term used by the legislator that explicitly refers to “housing units” and not to “common parts” of buildings, for the purposes of implementing the facility, the building subject to the interventions must be formed as a residential complex in accordance with civil law A ‘residential complex’ constitutes a particular form of corporation in which the sole proprietorship of individual housing units coexists, which consists of apartment or other real estate units that are separately stacked (funds, basements, etc.), and joint ownership of the common assets of the property. It is located at about a Forced Communion, Not subject to dissolution, as the housing complex cannot, by relinquishing the right to the common things, avoid incurring the costs of their preservation and will in any case be required to participate in them in proportion to thousands of ownership (…).
Having said that, the Revenue Agency focused on checking condominiums with answer # 83 of February 3rd.
Super bonus 110% for Hybrid Co-op: Answer # 83, dated Feb 3rd
The answer is a revenue agency Issue 83, dated February 3 Takes a cue from the referee request submitted by a Mixed cooperative. This cooperative, after having constructed two real estate complexes, in different regions of Rome, each in turn on buildings with separate stairs, preserved ownership of the common parts and ownership of commercial buildings. distance Dedicated housing You have partners.
The mixed cooperative plans to carry out works on these properties that could qualify for a 110% Super Bonus.
From here he asked the Revenue Agency to clarify the possibility of benefiting from 110%, considering that the reference legislation recognizes the bonus:
- Residential units e
- Undivided ownership cooperatives of real estate owned by them and allocated to their members.
On the Mixed cooperatives The legislator did not specify anything.
According to the Revenue Agency, since the petitioner never provided evidence that the structures erected in the works were constructed in condominiums, expenses for renovations made on the building would not be able to benefit from the Superbonus.
Moreover, the agency finally believes that the same practice that the applicant referred to in support of his thesis relates to very different situations. Especially:
- The Circular no. 8/2020, Refers to intervention facilities on “common parts” of buildings and “housing units”,
- While the Decision no. 45/2008 It provides for the existence of condominiums in the state of “mixed ownership” when the building consists of real estate units owned by the municipality and real estate units owned by the municipality itself, which are transferred to private entities.
Hence, in this latter case, they were all real estate unit owners.
In any case, the agency would like to clarify that the issue of the applicant’s similarity to a condominium is not the responsibility of the tax authority, assuming that the same is owner Common parts of building complexes. It is a civil matter.