Superbonus, must the appliances be calculated within the spending limit?

15/12/2021 – Must the pertinent real estate units be calculated to determine the spending limit admitted to the tax deduction? The correct answer is: not always.

The Revenue Agency, with the answer 806/2021, returned to the subject of the deductions due for the interventions carried out on the pertinent real estate units.

Superbonus and appliances, the case

A taxpayer turned to the Revenue Agency to ask for clarification on an anti-seismic improvement of the building: a mini-condominium consisting of 2 real estate units belonging to 2 different owners.

One of the two real estate units is also equipped with 2 appliances, a cellar and a garage, located in another building inside the courtyard.

The taxpayer then asked whether the deduction should be calculated on an expenditure ceiling of 384 thousand euros (96 thousand euros multiplied by the 4 real estate units).

Superbonus, when the appurtenances are excluded

The Revenue Agency recalled that, for anti-seismic interventions on the common parts of condominium buildings, the expenditure amounts admitted to the Superbonus are equal to 96 thousand euros multiplied by the number of real estate units in each building.

The appurtenances must normally also be considered in the calculation. For example, in a condominium building with 4 residential units and 4 appliances, the calculation of the maximum eligible expenditure is done by multiplying by 8.

As explained in the Circular 30 / E, the appliances, But, they do not have to be counted in the event that they are located in a building other than the one involved in the intervention.

In the case examined, therefore, the expenditure ceiling admitted to the deduction for anti-seismic works on the common parts of the condominium is equal to 192 thousand euros, i.e. 96 thousand euros multiplied by the 2 real estate units that make up the mini-condominium.

The Agency added that for the demolition of the building located in the courtyard, the taxpayer can obtain the deduction, calculated on an autonomous spending limit of 96 thousand euros.

Source: Le ultime news dal mondo dell'edilizia by

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