Ecobonus and sismabonus apply to all corporate properties

29/06/2020 – Ecobonus and sismabonus can also be applied to the properties of companies and construction and rental companies, regardless of their qualification, and therefore also to “instrumental”, “goods” or “patrimonial” properties.

To establish the Revenue Agency with the Resolution 34/2020, in which he portrayed what was previously argued in two documents of practice and yes aligns with the address of the Court of Cassation (no 29164/2019).

Ecobonus: the history of the applicability of the bonus

Regarding the eco-bonus, with the Resolution 303/2008, the Agency had limited the applicability the assistance, excluding construction and restructuring companies buildings that had carried out energy redevelopment works on commodity properties, constituting “the object of the activity carried on and not instrumental assets”.

With Resolution 340/2008, however, he had denied recognition of the benefit for the interventions carried out by companies engaged in pure leasing activities on properties intended for rental purposes, as they are also properties “subject to the activity exercised and not instrumental assets”.

The motivation for such a constituency was motivated by the fact that the mother standard wanted to “promote the improvement of the energy performance of existing buildings through a benefit to be reported exclusively to users of real estate object of the interventions e not even to those who trade it”.

In recent times, however, it is the Supreme Court intervened with a series of different opinion judgments, stating that the rationale of the law consists in willingness to encourage energy improvement measures of the entire national real estate assets, based on the protection of the public interest in generalized energy savings.

Indeed, the Court observed that the distinction between “properties instrumental “,” goods properties “and” property properties ” it only affects the accounting and tax plan and does not propose any objective distinction with reference to the subsidized properties.

Ecobonus and sismabonus: no limitation on applicability

Adhering to these principles, therefore, the Revenue emphasizes that there is no limitation, nor an objective one (with reference to the cadastral categories of properties), nor subjective (recognizing the bonus to individuals, who do not have business income, and to business income holders, including companies) for the generalized operation of the tax deduction.

Such an extension also applies to sismabonus, whose access conditions are the same as for the eco-bonus.

Consequently, the two schemes can be united in terms of the facilitability of the interventions carried out by business income holders on properties owned or held, regardless of their destination, taking into account the purposes of public interest in energy saving and also to securing of all buildings.