Superbonus, still many doubts about the 110% deduction


13/09/2021 – Can a 50% owner of a property subject to demolition and reconstruction, who has already used the super bonus on two other properties, be entitled to it again? Lifts are facilitated because they are aimed at eliminating architectural barriers; and stairlift?

A condominium built in deviation from the original project, irremediable from an urban point of view, but made alienable after having paid the penalty, can you access the superbonus? The expenditure ceilings for solar panels also include geothermal probes?

These are the requests presented by the deputy PD Gian Mario Fragomeli in one interrogation to the Ministry of Economy and Finance, filed with the Budget Commission of the Chamber on 8 September last.

According to Fragomeli, some aspects of the legislation that regulates the 110% super bonus “need further clarification in order to make it easier to apply and avoid possible return requests of undue use by the tax authorities “.


Superbonus, still many doubts about the 110% deduction

In particular – reads the question -, the rule provides that natural persons can benefit from the superbonus for interventions carried out on a maximum of 2 real estate units; it is necessary to clarify whether, in case of demolition and reconstruction of a property, a subject 50% owner who has already used the super bonus for the energy requalification of 2 other properties, he may still be entitled to the subsidy for the energy requalification of another property or if the other owner at 50% can still accumulate the concession, in order not to lose the possibility of benefiting from the benefit.

The second question concerns the interventions aimed at elimination of architectural barriers which, from 1 January 2021, benefit from the super bonus: the 2021 Budget Law established that the facility is also applicable to interventions carried out in favor of people over 65 years of age. The law provides that facilitated interventions must have lifts and freight elevators as their object, but – according to the questioners – it should be clarified that stairlifts are in any case equivalent to elevators for the purpose of applying the deduction.

Thirdly, the deputy asks to clarify the possibility of accessing the superbonus, without the Revenue Agency revoking the tax credit, for a condominium with building permit and residential title, built in deviation from the original project, incurable from an urban point of view, but made alienable with the repentance of the condominiums after having paid the penalty provided for by the municipality to which they belong.

Finally, it is asked to clarify whether they can be within the spending ceilings for solar panels also included the geothermal probes.

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

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