12/01/2021 – For a single-family home on which renovation works with expansion (but without demolition) are to be carried out, you are entitled to the 110% superbonus only for expenses referable to the existing part and not also to that of new construction .
This was stated by the Revenue Agency with the Reply 24 of January 8, 2021.
The application concerns a functionally independent single-family house with exclusive access from a public road, on which the owner intends to carry out a renovation without demolition with extension of the heated volume, in addition to energy efficiency interventions (external coat, heat pump and photovoltaic) on the part of the existing building, which will lead to an improvement of two energy classes of the building.
The Agency clarifies that for the purposes of the 110% superbonus the interventions, with the exception of the photovoltaic system, must in any case concern ‘existing’ buildings or real estate units, since the interventions carried out in the new construction phase are not facilitated.
Renovation with extension, 110% super bonus only on the existing
Therefore, for the restoration of the building heritage (article 16-bis of the Tuir) in case of renovation without demolition with extension of the building, the deduction is only for the expenses referable to the existing part as the enlargement constitutes, however, a new construction.
The taxpayer will have to keep two separate invoices, one for restructuring and one for expansion, or, alternatively, get released a specific certification from the company of construction or renovation with the amounts for each type of intervention.
Consequently, except the expenses for the installation of a photovoltaic system, which can be carried out even on a new building, the renovation without demolition of the existing building and with its extension can benefit from the superbonus only for expenses on existing parts because the extension constitutes new construction.
Finally, the Agency believes that, in compliance with current legislation, the applicant will be able to use the super bonus on the interventions of energy efficiency, for expenses related to existing part with the exception, therefore, of those incurred for the expansion, while for the installation of the system photovoltaic the facilitation is up to on the entire expenditure incurred, even if it affects the newly built portion.
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