Superbonus, the limit of the two real estate unitsThe questioners asked whether, in the event of the demolition and reconstruction of a property, the 50% owner, who has already used the Superbonus subsidy for the energy redevelopment of two other properties, can still be entitled to the redevelopment subsidy. energy of an additional property or if the other owner at 50% can accumulate the concession, in order not to lose the possibility of benefiting from the benefit.
The Ministry explained that individuals can use the Superbonus for energy redevelopment on a maximum number of two real estate units. This limitation does not operate, however, for interventions aimed at energy saving carried out on the common parts and for anti-seismic works.
The limit, explained the Ministry, is not related to the properties subject to the interventions, but to the taxpayers affected by the concession. This means that the person who has already benefited from the Superbonus on the energy requalification of the two properties cannot obtain the Superbonus also for the energy requalification of the building of which he is co-owner. Otherwise, the other co-owner can obtain the Superbonus provided that he has not already used it within the established limits.
The questioners also asked whether the installation of a stairlift is facilitated with the Superbonus.
Superbonus and stairlift
The Ministry replied that the intervention is in its opinion facilitated to the extent that it is similar to those for the elimination of architectural barriers. In any case, further clarifications will come with a circular from the Revenue Agency.
We remind you that the interventions aimed atelimination of architectural barriers they are incentivized with the Superbonus even if in the building there are no disabled or elderly people. The circular of the Agency will clarify if and how stairlifts are among the tools that allow the overcoming of architectural barriers.
It was also asked whether they could be within the spending ceilings for solar panels also included the geothermal probes.
Superbonus and geothermal probes
The Ministry replied that, among the driving interventions “there are also those of replacement of existing winter air conditioning systems with centralized systems equipped with heat pumps and hybrid systems assembled in the factory also with geothermal probes and possibly combined with the installation of photovoltaic systems and related storage systems “.
Source: Le ultime news dal mondo dell'edilizia by www.edilportale.com.
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