Access to useful replenishment is subject to precise rules. For example, to whom should the property be registered in order to receive the premium reward? There are known limitations regarding the properties used in professional activities. So it’s a good idea to clarify if there are any limits also for private owners.
Not only the owner, but also the owner’s spouse can request access to Superbonus. Obviously, he can enjoy tax exemption on his own, if he chooses this method of financing the business.
Under what circumstances can the husband / wife benefit from the bonus
First, the husband / wife must already live with the owner of the property. The pact must be in effect at the time of commencement of the business or at the time of first payment if that is before the commencement of the business.
In addition, the expenses must be related to the property in which the cohabitation takes place.
The crucial question, then, is not just to whom the property must be registered in order to obtain Superbonus. The question also relates to the property for which the reward is requested. In fact, as we just mentioned, the expenses have to be related to the property in which the couple lives together. It can also be a different property from the main property.
The main building extension
A couple, for example, can live in the main building extension. The important thing is that this trait has the properties that are generally necessary in order to access a reward. It must have an independent functional unit and be equipped with a heating system.
Revenue Agency with Note 24 / E August 2020
Reward eligibility for owner family members is recognized in Revenue Agency Circular 24 / H. The post explicitly states that they can access Bonus Family members of the owner or the owner of the property. To find out exactly who the recognized relatives are, just consultart. 5 TUIR.
List of relatives accepted into the reward
He is the spouse or civil partner recognized under Law 76 of 2016, with relatives in the third degree and relatives in the second degree. The condition that cannot be missed is that these people should bear the costs of the business themselves.