Superbonus, how are appurtenances counted?


09/07/2021 – To take advantage of the Superbonus, how do you have to consider the appliances? The Revenue Agency, with the answers 461 e 464, returned to the issue of calculating the real estate units present in a building and the cost ceiling on which to determine the deduction.

Superbonus and real estate units, the legislation

According to the legislation governing the Superbonus, the cost ceilings of the interventions must be multiplied by the number of real estate units that make up the building.

There is also a limit for multi-family buildings with a single owner: they can access the Superbonus if the building consists of a maximum of 4 real estate units. In this case, the Superbonus is due for energy efficiency interventions carried out on a maximum number of 2 real estate units, without prejudice to the recognition of deductions for works carried out on the common parts of the building.

In this context, how should the pertinent real estate units be considered?

Superbonus, appurtenances in the calculation of real estate units

The first case was posed by the owner of an entire building consisting of 8 real estate units, of which:
– 1 house of cadastral category A / 2 (civil house);
– 2 dwellings A / 3 (economic dwelling);
– 2 appurtenant units of cadastral category C / 6 (stables, stables, garages);
– 3 appurtenant units C / 2 (warehouses and storage rooms).

The owner intended to donate some real estate units to his daughters and wife in order to create a condominium. He then turned to the Agency to find out if, in order to verify the total number of real estate units, only those for residential use or even the appurtenant units are relevant.

The Agency explained that, for the verification of the limit of 4 real estate units, the appurtenances should not be considered, even if distinctly stacked.

In this case, the Revenue Agency concluded that, since there are 3 residential real estate units and 5 appurtenances, the sole owner has right to the Superbonus without having to first set up a condominium.

We point out that, in the document of the Revenue Agency, in correspondence with the cadastral category A / 2 the wording “stately homes” is shown instead of “residential type” and in correspondence with the cadastral category A / 3 the words “dwellings popular type “rather than” economic housing “. This is almost certainly a typo because the stately homes, classified in the cadastral category A / 1, are excluded from the superbonus.

Superbonus, appurtenances and calculation of the spending ceiling

The second case was proposed by the owner of a building consisting of:
– 2 residential units stacked A / 7 (Dwellings in small villas);
– 3 appurtenant units stacked C / 6 (Stables, stables, remittances, non-profit garages).

The owner asked the Agency if, in the calculation of the spending limits concerning the interventions on the common parts of the building, all the real estate units making up the building, and therefore also the pertinent units, should be taken into consideration.

The Agency first stated that the owner is entitled to the Superbonus because there are 2 residential units in the building.

Having said that, the Agency explained that for the determination of spending limits admitted to the Superbonus, like the interventions carried out on the common parts of a condominium building, it is necessary to take into account the number of real estate units of which the building is composed, including appliances.

Source: Le ultime news dal mondo dell'edilizia by www.edilportale.com.

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