calculation of ceilings and distribution of expenses

Superbonus 110: calculation of ceilings and distribution of expenses in the condominium


How to calculate i ceilings and how to share the expenses in condominiums for the 110% tax deduction?

The Relaunch law decree number 34/2020, in article 119, provides for a fiscal detraction to the extent of 110%, applicable for expenses incurred for building interventions, aimed at energy requalification and reducing the seismic risk of a building.


As for the condominiums, on the other hand, it is possible to intervene with three types of defined interventions driving on common parts, which allow you to benefit from the Superbonus 110%. These interventions are:

  • thermal insulation coat;
  • replacement of the heating system;
  • interventions for the reduction of seismic risk.

The Superbonus 110%, can also be used for interventions towed, only if they are carried out together with a driving intervention, where the start and end dates of the works are valid.

The interventions towed are the elimination of architectural barriers, the energy requalification of private parts, photovoltaics, charging columns for electric machines, solar shading and continuous structural monitoring systems for anti-seismic purposes.

The concept of residency in the Superbonus 110%


According to theRevenue Agency, the costs of the interventions carried out on the common parts of a building, can be considered for the purpose of calculating the deduction, only if they concern a edifice residential in its entirety.

For a building “residential as a whole“, When more than 50% of the total area of ​​the real estate units is intended for residence, the Superbonus for interventions carried out on the common parts is also due to the owners of the real estate units non-residential.
As in the case of the professional who has the studio in condominium, which, however, will not be able to take advantage of the Superbonus for towed interventions.

While, for a building “non-residential as a whole“When the total area of ​​the real estate units intended for residence is 50% lower, the Superbonus for interventions carried out on the common parts is up to only to the owners of residential real estate units, who will also be able to benefit from the Superbonus also for towed interventions, as long as they are not A / 1, A / 8 and A / 9.

Calculation of the ceilings for a condominium


For the calculation of the expenditure ceilings, as indicated by article 119 of the Relaunch Decree, it is necessary multiply the ceiling for the real estate units that make up the building, regardless of theirs cadastral category.

For interventions of thermal insulation coat euros are foreseen 40.000 for buildings consisting of two to eight buildings, euros 30.000 for buildings consisting of more than eight properties.

Calculation of ceilings
Per example, a condominium consisting of 10 units real estate e 5 garage (whether or not they are pertinent), the spending ceiling will be calculated on 15 units in this way: € 40,000 x 8 + € 30,000 x 7 = € 320,000 + € 210,000 = € 530,000.

For interventions of replacement of the heating system euros are foreseen 20.000 for buildings consisting of up to eight properties and euros 15.000 for buildings consisting of more than eight properties.

In the example case (condominium with 10 real estate units and 5 garages), the expenditure ceiling will be calculated on 15 units like this:
euro 20,000 x 8 + euro 15,000 x 7 = euro 160,000 + euro 105,000 = euro 265,000.

For interventions of reduction of seismic risk 96,000 euros are foreseen for each real estate unit. Always referring to a condominium with 10 real estate units and 5 garages, the spending ceiling will be calculated on 15 units in this way: € 96.0000 x 15 = € 1.440.000.

Breakdown of expenses for a condominium


The expenditure ceilings indicated in the previous paragraph are overall.
For each single intervention concerning the common parts, there are expenses eligible for the Superbonus and expenses that are not included in the deduction.

For the thermal coat, the rule allows you to deduct only the costs for the insulation of dispersing surfaces, then reheat.

For the implant replacementon the other hand, only the expenses relating to the replacement of a system can be deducted existing.

In the hypothesis of facade where there are surfaces do not heat, fulfilled the requirement of 25% of the gross dispersing surface, there are those who deduct all the expenses justifying the unheated portions both for technical reasons (elimination of thermal bridges) and for urban planning (the decoration of a facade that cannot be isolated in a patchy way).

Who, on the other hand, brings in deduction only some portions do not reheat by making precise calculations for the elimination of thermal bridges. Just as there are those who decide to do not bring expenses on unheated surfaces are fully deducted.

Breakdown of expenses according to the thousandth tables


In light of the above, it is understood that at present there is no absolute truth and a possible comparison in the context of litigation will lead to considerations diverse from municipality to municipality.

Having said this, however, unless there are different agreements, the expenses concerning the common parts follow the distribution established by the thousandth tables.

Millesimal tables
The thousandth tables are used to establish theamount of the contribution of each condominium in the distribution of expenses on common goods.

In the hypothesis of a building intervention by Extraordinary maintenance of the façade, the relative expenses are divided on the basis of the Table A, also called the general table.

This underlining once again, that some expenses will be eligible for the Superbonus (which will probably benefit from the option of discount on invoice or of the credit assignment), others will be eligible under other types of incentives.

In conclusion, the expenses not eligible for the Superbonus must always be divided among all condominiums. It matters little if the inadmissibility derives from the unheated surface of one or more real estate units.


Source: LAVORINCASA.it by www.lavorincasa.it.

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