Superbonus restructuring: who loses us with the 110% incentive? Who can ask


Superbonus restructuring: who loses us with the 110% incentive?

It seems that the state, with the relaunch decree, gave the opportunity to make free renovations in home. Usually, when these types of measures are announced, the taxpayer wonders if there is a trick. Usually, nobody gives anything, so strange that the government subsidizes the restructuring in exchange for nothing. In fact, at least as prescribed, with the superbonus restructuring at 110% nobody misses us. The taxpayer, who can make certain interventions for the energy improvement of his property, without spending a euro, does not lose it. The company that does the work does not lose us either, because, thanks to the facility, it will have many more requests for intervention and will be able to benefit from the tax credit assigned by the customer. Nor does the government lose us, as the superbonus is an incentive to carry out works that would otherwise never have been done. So it serves to move the economy.

What is the superbonus restructuring?

The Relaunch Decree introduced the 110% superbonus, Putting precise stakes to be able to use them. With regard to it, the Revenue Agency has yet to make known all the details on its operations, as well as on the checks and penalties that will be ordered. The latter will be imposed on those who make false declarations to obtain the concessions. In order to take advantage of the superbonus introduced by the relaunch decree, at least one of the so-called driving actions must be carried out. By this we mean those necessary to obtain the benefit, to be carried out from 1 July 2020 until 31 December 2021.

They are: – thermal coat, i.e. the insulation of the property with materials that meet the minimum environmental criteria; – replacement of air conditioning systems existing in single-family buildings or in common parts of buildings with heat pump or condensing boilers. The completed works jointly at least one of these interventions, already facilitated at 50-65-70-75-80-85%, will be able to benefit from the 110% deduction from the personal income tax or IRES tax. This also applies to works for qualified energy saving or for the installation of charging stations for electric vehicles, already facilitated at 50%.

All the seismic interventions Special, now subsidized at 50-70-75-80-85%, will have the deduction at 110%, without it being necessary to have supported at least 1 of the new driving actions. The solar or photovoltaic systems and for i storage systems they will benefit from the superbonus only if at least 1 of the interventions mentioned above is made. Such are those for qualified energy savings or for the bonus earthquake.

Who has the right

You can benefit from 110% superbonus if the interventions are carried out on the common parts. The expenses are divided among the condominiums, based on the thousandths owned. They can be, for example, natural persons, professionals and businesses, including partnerships or companies. The facility affects both homes, offices and shops. The Agency will have to clarify whether the i owners of multiple real estate units which constitute a single building, with common parts. In addition, he will have to clarify whether the condominiums will be able to benefit from the 110% superbonus also for expenses on the individual real estate units or only for expenses on common areas.

With regard to natural persons, it is clarified that they can obtain the superbonus le natural personsoutside the exercise of business, arts and professions. The deduction also includes interventions on the common parts if the real estate units are located in buildings with multiple houses, offices or shops of a single owner. There are no restrictions on the type of property. It, however, is not recognized to natural persons, outside of business activities, arts and professions, on single-family buildings. These must be buildings other than those used as main homes, unless it is an anti-seismic intervention or the installation of photovoltaic solar systems. You are entitled, however, if the single-family building is used as a main house. The main house remains such even if it is partially rented.

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