This is, in short, the Reply 614 of 20 September 2021 of the Revenue Agency.
The Agency recalled that the facilitation is also due in the event that the installation is carried out in an appurtenant area of the condominium building (such as clarified by Circular 30/2020 e reaffirmed by the 2021 Budget Law which amended paragraph 5 of article 119 of the Relaunch decree.
And the roof adjacent to the building to be restored it can fall within this extension, that is, it can be considered an appurtenant area. The will of the legislator, in fact – explains the Agency – is to extend the facilitation in question as much as possible.
The applicant, therefore, will be able to benefit from the superbonus in compliance with all the requirements, including the actual implementation of a driving intervention on the building that will be served by the photovoltaic system, even in the hypothesis in which the latter is installed on the neighboring building, other than that which is the subject of the subsidized interventions on which it holds the co-ownership.
Source: Le ultime news dal mondo dell'edilizia by www.edilportale.com.
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