What is that
One of the objectives of the super Ecobonus and the 110% Bonus earthquake (from 1 July 2020 to 31 December 2021) is to requalify, both from a safety and environmental point of view, the building stock represented by over 1.2 million condominiums. To be eligible for the maxi-tax discount, condominiums must carry out at least one of the driving actions of the relaunch decree. That is, the thermal insulation of at least 25% of the gross horizontal and vertical matt surface and / or the installation of new air conditioning systems.
Who is it for?
The super Ecobonus is aimed at all Italian condominiums configured as such (with at least two residential units and the tax code). The Ecobonus and the Earthquake Bonus concern all the owners of the housing units of an apartment building, without limits on how to use it. So private (singles or families), but also activities such as offices, shops, professional offices. Unlike single-family properties (where the decree does not currently apply 110% tax rebates to second homes), the bonus has no limitations for condominiums, therefore it also applies to a condominium apartment in a house by the sea or in the mountains, rented or inherited.
The building’s energy efficiency is fundamental to accessing the super Ecobonus. The law provides that the interventions allow to increase the energy report by at least two classes (ranging from G to A) unless the property is already in class B or A. The Ape, the certificate of energy performance, could however, demonstrate that the interventions cannot guarantee the increase of the two classes (for example in historic buildings or with constraints of the superintendency) and still fall within the bonus.
The administrative procedure
The first step is to entrust the administrator with the task of preparing a qualified energy performance certificate by a qualified technician to highlight the necessary interventions required or possible for energy efficiency. But also a static report to highlight any interventions also on the bonus earthquake front. The 110% Ecobonus provides for a maximum expenditure of 60 thousand euros for thermal insulation, 30 thousand for air conditioning or heating systems multiplied by the number of housing units.
Who decides the interventions
The approval of the works – for which a project-specifications is required – belongs to the extraordinary assembly of the condominium. For some interventions (such as air conditioning systems) a majority of one third of those present and thousandths is sufficient, for others (such as the thermal coat) the relative majority. Once the project has been given the go-ahead, it will be up to the condominium administrator to contact the companies, compare the estimates and take the final choice to the examination of the assembly.
Who gives permits
It is essential, and this will be the task of the condominium administrator, to inquire about the authorizations required in the individual Municipalities for the works (Cia, Scia, Superintendency) and to calculate the times necessary for the authorizations without which – if requested – can be made available to I risk tax savings. The condominium administrator must also provide for the payment plan (with speaking wire transfers) and billing reporting, as well as sending the documentation to Enea.
The costs incurred can be deducted 110% if they fall within the scope of the Ecobonus. Otherwise, the benefits already in progress can be applied for each intervention. The amounts are divided between the owners based on thousandths or by specific job (for example by number in the case of windows and fixtures). The condominiums can decide to transfer the tax credit to the company or to a bank, request the discount on the invoice or recover the credit in 5 years from the Tax.
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