50% bonus for appurtenant box, can it be transferred to the buyer?


22/11/2022 – Can the purchaser of an apartment and an appurtenant box take advantage of the residual portions of the deduction, due to the previous owner, for the construction or purchase of the box?

Fisco Oggi shed light on this doubt, answering a taxpayer’s question.

Box and 50% tax deduction, doubt

A taxpayer wrote to the Fisco Oggi mail because he is buying an apartment and an appurtenant garage.

Since the seller is taking advantage of the 50% deduction for the purchase or construction of an appurtenant box, the buyer asked if he could take over the discount, taking advantage of the residual installments.

Appurtenant box, the deduction passes from the seller to the buyer

The Revenue Agency replied that the deduction due for the construction or purchase of the box, which the seller is using, can pass to the buyer on condition that the seller has not expressed in thedeed of sale the willingness to continue to take advantage of the deduction.

In the absence of this indication, and if the same deed shows the appurtenant bond of the box to the real estate unit for residential use, the purchaser will be able to request the remaining deductions.

Bonus for the purchase and construction of garages and parking spaces

We remind you that you are entitled to a tax break of 50%:
– for interventions for the construction of garages or appurtenant parking spaces, even in common ownership;
– for the purchase of garages and appurtenant parking spaces already built.

In both cases, the deduction is calculated on the expenses for the construction garages or parking spaces which, in the event of a purchase, must be demonstrated by a certificate issued by the seller.

If the sale is preceded by the compromise, the deduction is due only if the preliminary purchase agreement is registered and if the appurtenant bond with the residential building emerges from it. The down payments possibly paid before the registration of the deed cannot take advantage of the deduction.

The deduction for the construction or purchase of garages and parking spaces follows the same rules as the restructuring bonus: it is an Irpef deduction, to be divided into ten annual installments of the same amount, limited to private residential properties.

Source: Le ultime news dal mondo dell'edilizia by www.edilportale.com.

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