With the Response 115 of February 16, 2021, the Agency stated that the owner of an autonomous residential property that shares the sewer drain with another unit can benefit from the 110% superbonus, provided that the house is ‘functionally independent’, i.e. equipped with at least three plants of exclusive property between water, gas, electricity and heating, and has independent access from the outside, in addition to the fact that the other conditions and obligations required by law are met.
With the Reply 116 of February 16, 2021, on the other hand, it is reiterated that the co-owner of a house, arranged on two floors, which is a portion of a larger building, divided into several residential accommodations, can benefit from the superbonus, equipped with a autonomous access and exclusively of a gas tank, a heating system, an electrical system, as well as, in a non-exclusive way, a water system belonging to a common user, with exclusive distribution and metering meter, and dejection systems and purification of exclusive civil wastewater only until it is conveyed to a common purifier.
The housing unit in question – explains the Agency – can be considered ‘functionally independent’, as it is equipped with at least three installations o artifacts of exclusive property including water, gas, electricity and winter air conditioning systems.
Functional independence and autonomous accessRecall that, according to the rules introduced by the Relaunch Decree, the interventions admitted to the 110% superbonus must be carried out on common parts of residential buildings in condominiums (both driving and towed), individual residential real estate units and related appurtenances inside condominium buildings (only towed), single-family residential buildings and related appurtenances (both driving and driving) and residential real estate units functionally independent and with one or moreù autonomous access from the outside, located inside multi-family buildings and related appurtenances (both driving and towing).
With the Decree August it has been clarified that independent access from the outside means “an independent access, not common to other real estate units, closed by a gate or front door that allows access from the street or courtyard or garden also ownedat not exclusive”.
The 2021 Budget Law has further explained the concept of ‘functionally independent’: a real estate unit can be considered as such if it is equipped with at least three of the following exclusively owned installations or artifacts: water supply, gas, electricity, winter air conditioning system.
Source: Edilportale.com by www.edilportale.com.
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