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In response to the numerous questions about the 110% superbonus posed by citizens, companies and professionals, the Tax Agency publishes a long circular of clarifications on the facilitation provided for by the relaunch decree, providing further clarification on the deduction of expenses for energy efficiency, anti-seismic interventions, installation of photovoltaic systems as well as electric vehicle charging infrastructures.
With the circular no. 30 / E of December 22, 2020 summarizes the recent changes to the superbonus introduced by Legislative Decree no. 104/2020 andlist of documents and self-certification to be acquired at the time the communication compliance visa is issued for the transfer of credit or the discount on the invoice.
Superbonus, the news in the circular of the Tax Agency
Among the clarifications of the new circular of the Tax Agency:
- the notion of independent access from outside;
- changes in reduced quorum, necessary for the majority of condominiums that approve the works;
- The simplifications regarding the assertions of the technicians are detailed that, in the case of interventions only in the common parts, they must refer exclusively to the parts of the condominium;
- there is an in-depth analysis on the 50% increase in ceilings in territories affected by the earthquake from central Italy 2016-2017.
Superbonus for non-profit organizations, voluntary organizations and social promotion associations
The clarifications also refer to non-profit organizations, voluntary organizations and social promotion associations that can benefit from the superbonus. without any limitation relative to the type of property object of 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. IACP – Sales of goods and services related to interventions admitted in the superbonus, made by autonomous institutions of public housing (IACP), as they are called, that opt for the so-called “Discount on invoice”, instead of the direct use of the deduction , the installment payment is not applied.
Superbonus, in which case autonomous access is valid
The practices document clarifies in which cases a real estate unit can be considered to have “independent access from outside“If, for example: the property is accessed directly from a public, private or time-share road or from a passage (patio, garden, exterior staircase) common to other properties overlooking the street or from non-use land exclusive (for example pastures), since the public or private and / or exclusive property of the owner of the real estate unit is not relevant to the access in question; The property is accessed from a private road that belongs to another property burdened by easements serving the property.
Driving and driving interventions: some specific cases
The circular also addresses the issue of driving interventions, clarifying that they can also be carried out in a relevance and benefit from the superbonus regardless of whether the intervention also affects the related main residential building, provided that this intervention is carried out in compliance with all the established requirements. of article 119 of the relaunch decree.
In addition, the Agency clarifies that the installation of Photovoltaic systems – which falls within the towed interventions provided that an energy efficiency motor intervention referred to in section 1 of article 119 of the relaunch decree is carried out or that an anti-seismic intervention is carried out in accordance with section 4 of the same article – en allowed in the superbond even if it takes place in the accessories of buildings or real estate units
Another circumstance addressed in the Income document is that of the interventions of thermal insulation of vertical, horizontal and inclined opaque surfaces affecting the building envelope. In this case, the circular explains, the related expenses are included in the superbonus even if the intervention is carried out only in one of the buildings that make up the condominium, provided that the incidence requirements are greater than 25 percent of the surface. gross dispersion and enhancement of two energy classes.
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