07/07/2020 – Demolition and reconstruction with volumetric increase can access house bonuses only if the increase is due to innovations necessary for adaptation to anti-seismic regulations; in other cases of volumetric increase, also made pursuant to the House Plan, it is not possible to use it.
The Revenue Agency explained it in the Answer 195/2020 provided to a construction company that carried out demolition and reconstruction works with an increase in volume for seismic adjustment using the ‘House Plan’ and asked the Agency if the property resulting from the intervention could benefit from the ‘purchase seismabonus’.
Demolition with volumetric increase: when bonuses apply
In its response, the Agency expanded the discussion and specified that, for the purposes of the house concessions, it is necessary that from the administrative title of authorization of the works, it appears that the work consists of a conservation of the existing building heritage (building renovation) e non in a speech by new construction.
The Higher Council of Public Works stressed that demolition and reconstruction of a building with the same volume as the pre-existing one are included in the “building renovation” interventions, subject to the only innovations necessary for adaptation to anti-seismic regulations.
The innovations must result from the administrative title of authorization of the works, issued by the Municipality or other local authority, from which it must be clear that these are interventions for the conservation of the existing and not newly built building heritage.
The Revenue, therefore, admits that if the expansion is due exclusively to the anti-seismic adjustment of the building, the intervention must not be considered, as a whole, a “new construction” and, as such, those who purchase the real estate units on which the interventions were carried out can benefit from the bonus restructuring, the seismabonus and, as in the case presented by the instant, of the acquired sismabonus.
Volumetric increases for House Plan: no bonus
The Agency also reiterated that the demolition and reconstruction with volumetric increase due to the House plan does not allow you to benefit from the house bonuses (Bonus renovations, ecobonus and sismabonus) in how much the intervention is consideredas a whole, a “new construction “.
Indeed, as clarified with Circular 13/2019, in the event of restructuring with demolition and reconstruction, the deduction only applies in case of faithful reconstruction, respecting the volume of the existing building.
If, however, the renovation takes place without demolition of the existing building and with the extension of the same, the deduction for future buyers is only due for expenses related to the existing part since the expansion configures, however, a “new construction”.