To this question, posed by a taxpayer, the Revenue Agency answers in the affirmative but remember i requirements for hooking up to the driving intervention (thermal coat) a towed intervention (replacement of windows and fixtures).
To obtain the 110% superbonus also on the towed intervention, it is necessary that:
– the replacement of the windows takes place jointly to the driving intervention carried out by the condominium;
– can be certified on improvement of at least two energy classes of the building;
– the windows, including fixtures, have the characteristics of thermal transmittance indicated inAttachment E of DM 6 August 2020 (Requirements Decree).
Furthermore, with reference to the condition required by the law that the ‘towed’ interventions are carried out jointly with the ‘leading’ interventions, the Agency recalls that in the Circular 24/2020 he specified that this condition is considered satisfied if “the dates of expenses incurred for driven interventions are included in the time interval identified by the start date and the end date of the works for the implementation of the driving interventions “, as required by article 2, paragraph 5, of the aforementioned Ministerial Decree of 6 August 2020.
Therefore, the Agency concludes, in order to take advantage of the superbonus, the costs for replacing the windows (towed interventions) must be incurred, as well as during the period of validity of the concession, in the time interval between end date of the works for the construction of the driving interventions of the condominium.
Source: Le ultime news dal mondo dell'edilizia by www.edilportale.com.
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