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Superbonus 110%, l ‘Revenue agency has published some clarifications on the application of the eco and the sixmabonus promoted by the relaunch decree.
These clarifications can be found at maxi circular published on December 22, 2020: 83 pages in which the Financial Administration responds to various questions placed not only by the taxpayers, but also by the professionals and companies that carry out the work.
Circular no. 30 / E therefore provides further clarification on the application of the superbonus, starting from news of the august decree and get to give concrete examples of the driving and promoted interventions, going through the definition of separate independent entrance, to the installation of photovoltaic systems.
Superbonus 110%: Revenue clarifications in the maxi circular
More come clarifications dall ‘Revenue agency in the maxi circular no. 30 published on December 22, 2020: 83 pages dedicated to questions posed by taxpayers, professionals, CAF and companies.
- Circular AdE no. 30 / E of December 22, 2020
- Deduction for energy efficiency and reduction of the seismic risk of buildings provided for in article 119 of the decree-law of May 19, 2020, n. 34 (Relaunch Decree) – Answers to questions.
The Financial Administration provides clarification on the deduction in expenses for interventions to improve energy class, reduce seismic risk, install photovoltaic systems and charging columns for electric vehicles.
Practice document starts at innovations introduced by the August decree, providing the list of documents and substitute statements necessary at the time of issuing the compliance visa in communications for the discount on the invoice or for the transfer of credit.
Not only that: the Tax Agency also provides more explanations on entering the definition of autonomous access from abroad, a subject on which an amendment submitted to the 2021 Budget Law has also intervened.
Superbonus 110%: Revenue publishes a maxi circular with clarifications about the beneficiaries
A part of the practical document in question is dedicated to beneficiaries installation.
the Onlus, voluntary organizations and social promotion associations can benefit from the Superbonus without any limitation in relation to the type of property subject to intervention.
The superbonus applies to all towed and towed interventions, regardless of the cadastral category and the destination of the property. Nor does the limitation of the two real estate units apply to these issues.
The Revenue Agency focuses on leading and promoted interventions giving some concrete examples, clarifying that they can also be carried out in a Relevance regardless of whether the intervention also affects the related main residential building provided that this intervention is carried out in compliance with all requirements established by article 119 of the Relaunch Decree.
Superbonus 110%: the clarifications of the Rent on autonomous access
Circular no. 30 of the Tax Agency published a few days after Christmas also focuses on definition of autonomous access.
The practice document clarifies in which cases a real estate unit can be considered to have independent access from the outside with examples:
- the property is accessed directly from a public, private or timeshare road or from a passage (patio, garden, outside staircase) common to other properties overlooking the road or from non-exclusive land (e.g. pastures), the public or private and / or exclusive property of the owner of the real estate unit is not relevant in the access in question;
- The property is accessed from a private road that belongs to another property burdened by easements that serve the property.
