Superbonus, when roof insulation is facilitated

18/11/2021 – The insulation of the roof can be facilitated with the Superbonus 110%, but certain conditions must be respected. The Revenue Agency explained it with the answer 779/2021.

Superbonus and roof insulation, the case

A taxpayer has turned to the Revenue Agency because it intends to carry out an intervention of demolition and reconstruction of the roof, with the creation of an uninhabitable room, to be used as a drying room-washhouse and to be used as an accessory room for one’s own housing unit below.

The current attic is registered as an accessory room to the building below e it is not equipped with a warm up while the new attic room will be equipped with a heating system.

In addition to the insulation work, new fixtures will be installed.

The taxpayer then asked if and for which interventions he is entitled to the Superbonus.

Superbonus, ok to the deduction for the insulation of the roof

The Revenue Agency explained that the Superbonus is up to the driving interventions of thermal insulation of the opaque vertical, horizontal and inclined surfaces, delimiting the heated volume towards the outside or towards unheated rooms.

The thermal insulation intervention must cover at least 25% of the gross dispersing surface of the building, even single-family, or of the functionally independent real estate unit that has one or more independent accesses from the outside located inside multi-family buildings.

25% of the gross dispersing surface must be achieved by insulating the surfaces which, in the pre-intervention situation, delimit the heated volume towards the outside, the cold rooms or the ground. If the attic is not heated, as in the case presented, the roof area is not counted.

Since the intervention will involve an ancillary room of the real estate unit functionally independent and with independent access from the outside, the calculation of 25% of the gross dispersing surface and the improvement of at least two energy classes of the property, or the achievement of the highest energy class, must be carried out with respect to this real estate unit.

The Agency added that the discount on windows is only available in the case of replacement of existing components or their parts. Since, in the case examined, it is a new installation, the taxpayer cannot be granted the Superbonus for towed interventions.

Source: Le ultime news dal mondo dell'edilizia by

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