Superbonus 110% and renovations with expansion of the heated surface: the clarification of the Revenue Agency.
L’Revenue Agency provided further guidance on Superbonus 110%. In this case, the object of the answer is the possibility or not of taking advantage of the state incentive on the occasion of a renovation with extension of the property.
In this case we are dealing with interventions that involve both the renovation of the building that the expansion of the heated volume, as indicated in the subject of the request made by a user:
Superbonus – restructuring interventions with expansion of the heated volume without demolition and energy efficiency interventions Article 119 of the law decree 19 May 2020, n. 34 (relaunch decree).
Below what is the question, as reported in the text of the Reply 24 of January 8, 2021 provided by the Revenue Agency:
The applicant points out that he is the owner of a “functionally independent” single-family house with exclusive access from the public road, on which he intends to carry out a renovation without demolition and with “expansion of the heated volume” and at the same time energy efficiency interventions (coat exterior, heat pump and photovoltaic) on the portion of the existing house which will lead to an improvement of two energy classes of the building.
The Applicant asks for clarification regarding the possibility of benefiting from the deduction provided for by article 119 of law decree no. 34 of 2020 (relaunch decree).
Superbonus 110% and renovation with expansion: the answer
On the basis of the clarification provided by the Revenue Agency, it is clear how it is actually possible to take advantage of the bonus. However, it is indicated that the bonus is only applicable on expenses concerning the already existing part, with the exclusion therefore of the works carried out for the expansion of the heated volume.
In recent weeks, further clarifications have arrived from the Revenue Agency. Some examples of application of the bonus are the following, relating in order to the works related to the terraced houses, the replacement of the boilers, the mixed condominiums and the “functionally independent” buildings:
Source: Revenue Agency
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