Superbonus 110, interventions made to Class F2 Cooperating Units can also benefit from the discount. This is what the Internal Revenue Department confirmed in its answer to Question No. 161 of March 8, 2021. Interventions must be among the extraordinary maintenance work, as indicated by the administrative title. The other conditions stipulated in the legislation and the required obligations must be respected.
Massoud 110Anti-seismic interventions and energy efficiency actions that are being carried out F2 Collaborating Units, What can be defined as wreck, can benefit from the maximum opponent you provided Decree of relaunch.
The Answer to question No. 161 Dated March 8, 2021, to the Revenue Agency.
Interventions are part of exceptional maintenance and can benefit from a 110 percent super reward, provided the circumstances are due to Administrative title.
In any case, it must be respected Other requirements too, Provided for in the legislation, and required procedures.
Superbonus 110, can facilitate interventions on cooperating units
The Answer to question No. 161 On March 8, 2021 internal income focuses on the topic of super bonus of 110 percent.
- Revenue Agency – in response to Request No. 161 dated March 8, 2021
- Superbonus – Interventions performed on Collaborating Units (F2) – Article 119 of Decree-Law 19 May 2020, n. 34 (decree of restart).
They are provided, in particular, in clarifications about the interventions to be implemented Collaborating unitWhat can be defined as ruin.
In this case, too, clarifications emerge from the concrete case: the applicant intends to implement the interventions Energy efficiency Based on Earthquake risk reduction In an abandoned building for many years, it is impossible to know how to prove what kind of heating there is.
Summarizes financial management The regulatory frame of reference It focuses on the necessary aspects of clarification.
The attachment was submitted byArticle 119 From Decree-Law No. 34 of May 19, 2020, or Decree of Re-operation, which provides for the deduction of expenditures incurred between July 1, 2020 and December 31, 2021.
With the amendments to the 2021 Budget Law, the qualifying period has been extended until June 30, 2022.
L ‘Article 121 The decree of re-launch stipulates the possibility of taking advantage of the discount by indirect means to transfer the balance of the discount on the invoice.
There are also many aspects that have been clarified by the revenue agency, from defining the driving and towing actions to the requirements for accessing the facility.
Among the practice documents that must be taken into account are Circular No. 24 / E of August 8, 2020, Resolution No. 60 / E of September 28, 2020 and Circular No. 30 / E of December 22, 2020.
The expenses incurred for the interventions to be made on the buildings which would be included, only at the end of the works themselves, could also be included in the concession Intended for residential use.
Moreover, like Circular No. 24 / H for the year 2020, The buildings subject to the interventions must have certain technical characteristics and be equipped with heating systems.
The existence of this facility must be proven throughCertificate issued by a qualified technician.
The practice document also summarizes the interventions that could be facilitated.
In relation to the specific case, the interventions made to the cooperating units are included in the support if these units are registered in Land registry buildings, category F / 2.
The Circular No. 19 & 8 July 2020 It demonstrates that they can be considered existing buildings, as they are artifacts that were already built and delineated at the level of spaces.
Superbonus 110: requirements to be met
In order to be included in the eligible expenditures for the interventions undertaken Cooperating units, It must be demonstrated that it is equipped with heating that meets the technical characteristics stipulated in d.lgs. August 19, 2005 n. 192.
Specifically, it must be for buildings subject to intervention Heating systems In environments where the intervention itself is taking place.
This condition is required for all interventions, except for the installation of solar collectors for hot water production effective January 1, 2015, biomass generators and solar shading.
The Revenue Agency explains the conditions that must be met in order to obtain the benefit.
It is emphasized in the practice document that:
It is also possible to benefit from the Superbonus in relation to the expenditures incurred for the interventions made on the buildings classified in the cadastral category F / 2 (“Collabenti Units”) provided, however, that at the end of the business the property falls into one of the accepted cadastral classes in favor of the utility (real estate Residential other than A / 1, A / 8, A / 9, and related aftershocks).
Some innovations have been anticipated before Budget Law 2021Article 1, paragraph 66, letter c) has been included in Article 119 of the Restoration Decree, paragraph 1 bis, according to which it has been included in Buildings connecting to the facility Even buildings without an Energy Performance Certificate because they lack coverage, one or more perimeter walls, or both.
However, at the end of the interventions, even in the event of demolition and reconstruction or reconstruction on existing foundations, these buildings must reach one. Energy class in range A.
Interventions should be included within those related to building renovation expected inArticle 3, paragraph 1, letter d) of Presidential Decree 380 of 2001 This circumstance must be a result of the specified administrative address.
Others must also be respected Conditions required by legislation and required obligations.
In conclusion, the revenue agency, after obtaining ENEA opinion, Explains that for energy efficiency interventions (with the exception of installing solar collectors for hot water production and biomass food generators) it must be demonstrated that in the initial case the building was equipped with an appropriate system for heating environments.
In this case, the subject is exempt from producingInitial Environmental Protection Agency.
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