doubts about minimal condominiums, expense ceilings and window grates clarified

16/12/2021 – Requirements for obtaining the Superbonus in a minimum condominium, spending caps and incentives for window grilles. These are the doubts that the Revenue Agency has dissolved with the answer 809/2021.

Superbonus, minimum condominium, spending limits and grants: the case

Two taxpayers own properties in a building, set up as a minimum condominium, for which the tax code has not been requested nor an administrator has been appointed.

The owners intend to carry out the demolition and reconstruction of the entire building with improved energy performance. In a private agreement, they have foreseen that the costs will be incurred at 50% and that one of the two owners will carry out the necessary formalities.

They then asked the Agency for clarification on the possibility of obtaining the Superbonus and in particular:
– on the possibility of using the tax code of one of the two condominiums;
– on the cost limits of the towed intervention to replace the boiler;
– on the possibility of obtaining the concession for the installation of gratings on the windows.

Superbonus in the minimum condominium, the obligations

The Agency explained that condominiums who, not having the obligation, have not appointed an administrator are not required to request the tax code and can use the tax code of the condominium who carried out the obligations. It remains understood that it is necessary, however, to demonstrate that the interventions are carried out on common parts of the building.

the invoices must be issued to the condominium who carries out the obligations. The expense documents must also be integrated with the name of the other condominium who, although not the holder of the bank transfer or invoice, has borne his share of the expenses.

Furthermore, each condominium, regardless of the choice made by the other, may decide to directly benefit from the deduction in their tax return, or to opt for the discount on invoice or for the assignment of credit

Superbonus, the spending ceiling for towed interventions

The Agency recalled that, in order for an intervention to qualify as trailed, the expenses must be incurred during the period of validity of the subsidy and in the time interval between the start date and the end date of the works for the implementation of the interventions. driving.

As already clarified with Circular 30 / E, the Agency explained that “in the event that the law provides for a maximum amount of deduction, to determine the maximum amount of expenditure admitted to the Superbonus it is necessary divide the maximum deduction admissible under the reference standards for the deduction rate expressed in absolute terms, that is: maximum deduction divided by 1.1 “.

Given that the maximum deduction due for the replacement of the heating system with a heat generator powered by biomass fuels amounts to 30 thousand euros, the spending limit admitted to the Superbonus is equal to 27,273 euros.

Superbonus and installation of grates

The Agency explained that the installation of gratings on the windows can obtain the Superbonus if a technician certifies that the costs are strictly connected to the realization of the facilitated interventions.

The technician must therefore verify the compliance of the intervention with the requisites required by the standard, the adequacy of the relative expenses incurred and the connection of the work to the realization and completion of the interventions facilitated with the Superbonus. If the installation of the grates does not meet these requirements, the suspensions can be facilitated with the restructuring bonus.

Superbonus, the deadlines for condominiums

We remind you that the Superbonus for condominiums is in force until 31 December 2022. Based on the contents of the budget bill for 2022, the Superbonus in condominiums will be extended, with decreasing rates, until December 31, 2025.

The deduction rate will be equal to:
110% for expenses incurred up to December 31, 2023;
70% for expenses incurred up to December 31, 2024;
65% for expenses incurred up to December 31, 2025.

Source: Le ultime news dal mondo dell'edilizia by

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