Superbonus and mixed condominium, the caseThe case examined by the Agency concerns a building consisting of 3 buildings, 2 of which are in condominium.
Building “A” houses a bank on the ground floor, mixed properties on the first floor and residential buildings on the second and third floors.
Building “B” houses the bank and mixed properties.
Building “C”, not belonging to the condominium, houses only the bank’s premises.
The condominium would like to realize:
– an intervention by energy requalification of the roof and the south wall in building “A”;
– an energy requalification of the roof-roofing plan in building “B”.
Since the condominium would like to take advantage of the Superbonus, it turned to the Revenue Agency to ask for clarification on the calculation of the improvement of two energy classes.
Superbonus and mixed condominium, how energy improvement is calculatedThe Revenue Agency explained that the condition of compliance with the 25% minimum of the gross dispersing surface affected by the intervention, required to take advantage of the Superbonus, must be verified by considering the building in its entirety, ie building “A”, building “B” and building “C”.
In case of interventions carried out on the common parts, the Agency continues, the expenses can be considered only if they concern a residential building considered in its entirety. For mixed buildings, the Agency represents two scenarios:
– if the total area of the real estate units intended for residenza included in the building is more than 50%, it is also possible to admit to the deduction the owner and the holder of non-residential real estate units (for example equipment or goods) that bear the expenses for the common parts;
– if the total area of the real estate units intended for residenza is less than 50%, the deduction is allowed for the expenses incurred on the common parts by the owners or holders of real estate units intended for housing.
Given these premises, the Agency explained that the improvement of energy performance must be demonstrated with theConventional APE, as explained by ENEA. The conventional EPA is drawn up for the entire building and not for the single housing unit.
Also in this case, two scenarios open up:
– if the residential incidence is greater than 50% (referring to the cadastral area), in the conventional Ape all real estate units, of any intended use, equipped with a winter air conditioning system and real estate units without a winter air conditioning system in which it is legitimate to install it are considered;
– if the residential incidence is less than or equal to 50%, the real estate units to be considered in the conventional Ape are only the residential ones, including those without a winter air conditioning system.
Finally, in the conventional APE, functionally independent real estate units and / or used for commercial activities not directly affected by energy efficiency interventions can be separated, depending on the percentage of residential incidence of the building.
Source: Le ultime news dal mondo dell'edilizia by www.edilportale.com.
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