Photovoltaic on a house under construction, when the superbonus 110% is due


22/07/2021 – The 110% super bonus is not due on the installation of a new photovoltaic system, attached to a house still under construction and for which the registration request has not yet been submitted. The incentive, in fact, is reserved for existing buildings.

A photovoltaic system on a new building can, on the other hand, obtain the 110% super bonus provided that:
– be installed together with the ‘driving’ interventions admitted to the concession, before stacking of the building;
– that the dates of the expenses incurred for the towed intervention are included between the start date and the end date of the works of the driving interventions.

It is the content of the Reply 488 of 20 July 2021 of the Revenue Agency. To better understand these conditions, let’s see the case that led the Agency to provide these indications.


Photovoltaic on a house under construction, the question

The question was posed by a taxpayer who is building on his own land an independent villa to be used as a main residence for which on 22 July 2020 he requested the building permit, obtained on 2 September. The building, therefore newly built, of categories other than A / 1, A / 8 and A / 9 (luxury homes), will be equipped with a photovoltaic system of the new generation.

At the time of the question, the laying of the thermal coat between the garage and the house is about to be completed, while the structures, walls, roofing and external insulation have already been completed; the photovoltaic system will instead be built after stacking of the house.

The taxpayer, therefore, he asks if, to take advantage of the superbonus on the installation of the system for the production of solar energy:
– it is necessary to carry out a driving intervention and, if so, of what type;
– an energy performance certificate is required only at the end of construction;
– what documentation to keep.


Photovoltaic on a house under construction, the answer

In its Reply, the Agency first of all points out that photovoltaic solar systems are among the facilitated towed works (paragraph 5 of article 119 of Relaunch Decree) and that the discount is due provided that:
– are installed in conjunction with a driving intervention thermal insulation of opaque surfaces or replacement of air conditioning or anti-seismic systems with access to the superbonus;
– the sale of energy not self-consumed in the place of production or not shared for self-consumption is envisaged in favor of the Energy Services Operator (GSE).

As specified in the Circular 24 / E of 2020, the superbonus 110% is not applicable to interventions carried out on buildings under construction (proof of the existence of a building is its stacking or the stacking request) except for, as in the case in question, for the installation of photovoltaic solar systems provided for by paragraph 5 of the facilitating provision.

Paragraph 5 also provides that in the event that it is contextual to a building renovation, new construction or urban restructuring, referred to in Article 3, paragraph 1, letters d), e) and f), of the Presidential Decree 380/2001, the spending limit for the installation of the photovoltaic system is reduced to 1,600 euros for each kW of power.


The towing is not facilitated but the towed yes

From the reading of the law – continues the Agency -, the 110% deduction for the construction of a new system for the production of solar energy is however subject to the simultaneous execution of one of the driving works, provided for in paragraph 1 of article 119 (energy efficiency interventions) or in paragraph 4 below (anti-seismic interventions).

Upon the occurrence of the aforementioned condition – he adds – the deduction is due, but exclusively for the expenses related to the installation of the system and its storage system.

In the case that is the subject of the application however, according to the Agency, the condition is not found. In fact, the photovoltaic system cannot be connected to a “driving” intervention since the system will be installed after the house is stacked and, therefore, after the external insulation has been completed.

Ultimately, as things stand – says the Agency -, the instant cannot be admitted to the superbonus. It would be so only if the work were completed together with the driving work, even if before the building was stacked and the dates of the expenses incurred for the towed intervention fell between the start and the end of the towing works. In this case, the taxpayer could access the superbonus only for the costs relating to the installation of the solar system.


Superbonus 110%, other conditions

Furthermore – adds the Answer -, to take advantage of the incentive, it is necessary guarantee the double passage of energy class of the building required by law. If the energy class is class A3 or A4 it is sufficient to reach class A4 in the post-intervention situation.

Then it is necessary produce conventional Ape before and after the intervention. The Agency specifies that the benefit is admissible for the entire power quota of the photovoltaic system regardless of the obligations set out in article 11 of Legislative Decree 28/2011 in compliance with the limit set by paragraph 5 referred to.

Also for the purposes of the superbonus, finally specifies the Answer, it is necessary to carry out the fulfilments ordinarily provided for for the interventions of recovery of the building stock and energy efficiency of the buildings, and the additional documentary ones necessary to take advantage of the 110% deduction.


Source: Le ultime news dal mondo dell'edilizia by www.edilportale.com.

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