Superbonus 110 and types of properties allowed

Types of properties and Superbonus 110%

What are the properties on which it is possible to perform interventions admitted to Superbonus 110%?

In order to know if the works aimed at energy requalification o al anti-seismic improvement of your home fall within the Superbonus 110% or not, it is important to know the various types of properties that allow you to access the enhanced discount.

The Relaunch Decree, Article 119 does not define precisely the objective field of application of the rule. For this he helps theRevenue Agency which, through the guide updated in February 2021 and the numerous circulars that have followed over time, has tried to clarify this very important point.

The types of properties falling within the scope of Superbonus 110 % I’m:

  • individual real estate units set up in condominium e common parts;

    single-family buildings;

  • real estate units belonging to multi-family buildings under certain conditions;
  • terraced houses;
  • buildings with multiple real estate units belonging to a owner only, under certain conditions;
  • properties subjected to constraints;
  • properties without an energy certificate, under certain conditions.

Each type of property must meet certain requirements in order to access the tax advantage. Let’s see which ones.

Superbonus 110%: the condominium

In order to carry out works falling within the Superbonus 110% in the context of a condominium it is necessary that the same be approved with shareholders’ meeting decision. To this end, a reduced quorum is required and the resolution will be valid if approved with a number of votes that represents the majority of those present and at least one third of the value of the building.

The works that can give the right to the 110% deduction, if performed on common parts of the building, consist of the ithermal insulation of the building, (or the so-called thermal coat), in the replacement of the centralized heating system or in anti-seismic interventions (works driving).

Within the individual apartments only the works can be carried out towed.
Think for example of the replacement of windows and fixtures aimed at energy improvement.

Superbonus 110%: single-family building and related appurtenances

Per single-family building means a single real estate unit having a residential character, of exclusive property or co-ownership, functionally independent, which has one or more autonomous access from the outside and intended for the dwelling of a single family unit.

Superbonus 110% single-family building
The building is functionally independent if it is equipped with installations or artifacts of any kind, such as water, gas, electricity and winter air conditioning systems. The presence of at least 3 of the aforementioned systems is required.

Among the facilitated interventions are also those performed on any appurtenances.

Superbonus 110: multi-family building

With the term multi-family building we mean multiple residential real estate units functionally independent and with one or more independent accesses from the outside, located inside buildings where several families live.

For definitions of autonomous access e functionally independent we refer to what is specified above.

It is specified that this requirement exists when the entrance is delimited by a gate or door that overlooks the street, the courtyard or the garden, even if it is not exclusive property.

Super bonus 110% and building belonging to a single owner

On the basis of what is specified by the Revenue Agency, they are admitted to Superbonus 110 also the interventions carried out on a building consisting of due a quattro real estate units, distinctly stacked and owned by a single-owner or jointly owned.

This type of building, provided it is owned by a natural person, outside the exercise of business, art or profession, falls within the maxi tax relief, even though it does not constitute a condominium pursuant to article 1117 of the civil code.

Superbonus 110% and collaborating units

When talking about Superbonus 110% it is necessary to clarify that the tax advantage it is not up to for interventions carried out on residential real estate units belonging to the cadastral categories A1 (stately homes), A8 (villas), A9 (castles) for real estate units not open to the public.

Superbonus 110% and properties allowed
The properties registered as F / 2 are also included in the scope of application – collaborating units: these are properties totally or partially unusable.

In the guide of the Revenue Agency, it is specified that the buildings that can access the Superbonus 110% include those without an APE, as they lack coverage, one or more perimeter walls or both, provided that, completion of the works, facilitated, achieve an energy class in band A.

Superbonus 110%: possible for non-residential property?

They are admitted to the Superbonus 110% premises intended for use not residential, such as shops, offices or workshops that are part of a condominium?

The answer is no, unless the interventions are performed on common parts, provided that these are driving interventions carried out in a residential or mainly residential building, or in which the housing units occupy an area equal to at least 50% of the building.

Properties with non-residential use, as they are used by the company or professional to carry out their business, do not benefit from the subsidy but, where they are part of a condominium, allow the owners or holders to deduct the expenses incurred for common parts.

The Revenue Agency has also specified that in the event that this percentage is lower, the deduction of the expenses for the interventions carried out on the common parts by the owners or holders of real estate units having residential use and part of the building is still allowed.

Source: by

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