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Superbonus 110 percent windows: the clarifications of the Entrances on windows, blinds and screens

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Superbonus 110 percent windows: the clarifications of the Entrances on windows, blinds and screens
Written by aquitodovale

Superbonus 110 per cent windows, the clarifications of the Entrances on windows, shutters and screens. The response to question number 369 of 8 July 2022 clarifies that the towed interventions must be carried out jointly with the leading ones and must consist of a replacement. The overall surface must be less than or equal to the initial one.

Superbonus 110 percent windowsthe Revenue Agency provides clarifications on windows, shutters and screens.

There answer to the question number 369 of 8 July 2022 explains in which cases the maxi deduction at 110 per cent can be applied.

The towed interventionswhich include the replacement of windows including frames delimiting the heated volume towards the outside and towards unheated compartments, must be carried out together with at least one driving intervention and in the time window in which the latter is realized.

Furthermore, to have access to the superbonus, the intervention must be of replacement of existing componentsnot a new installation.

There total area it must also be less than or equal to the one initially existing before the interventions.

Superbonus 110 percent windows: the clarifications of the Entrances on windows, blinds and screens

THE clarifications on windows, doors and windows, shutters and screens, as part of interventions that fall within the 110 per cent superbonus, they are the subject of the response to the appeal number 369 of 8 July 2022 of the Revenue Agency.

Revenue Agency – Response to the request number 369 of 8 July 2022
Superbonus – replacement of windows, shutters, installation of sun screens; article 119 of the law decree 19 May 2020, n. 34 (Relaunch decree).

The starting point for clarification comes from question posed by the instantwho intends to carry out the following interventions:

  • replacement of all existing windows (one part as a mere replacement without altering the surface and geometry, another part with the extension of the total surface);
  • the installation of two new veluxes on the attic floor.

The taxpayer asks what the conditions to benefit from the maxi deduction.

The Revenue Agency provides the necessary clarifications, summarizing the reference regulatory framework.

According to the provisions of paragraph 2 of article 119 of the Relaunch Decree, they also fall within the towed interventions “the replacement of windows including frames delimiting the heated volume towards the outside and towards unheated compartments”.

The intervention must concern the replacement of existing components e not a new installation. The works must also be carried out jointly with at least one towed intervention and between the beginning and the end of this intervention.

The Revenue Agency also specifies the following:

“It is also possible to benefit from the deduction even in the case of replacement of existing fixtures, even with displacement and variation in size, for a final number of fixtures whose overall surface is less than or equal to the initially existing one.”

The taxpayer is also entitled to deductions for expenses related to interventions on accessory structures to fixtures that have an effect on the dispersion of heat or structurally merged with the product, for example:

  • shutters or shutters;
  • bins incorporated in the frame of the window.

Circular number 30 of 2020 also specifies that if the blackout closures are installed together with the replacement of the window frame the intervention must be considered in a unitary manner.

Also in compliance with the requirement of the double jump of energy class and in compliance with the conditions foreseen by the legislationinterventions can be included in the 110 percent superbonus.

Superbonus 110 percent windows, excluded interventions can be included in the eco-bonus

In the document of practice, clarifications are also provided regarding the interventions which do not fall within the 110 percent superbonus.

In the case in question, the expenses forinstallation of additional fixtureswhich involve an increase in the initial total area, does not give the right to the maxi deduction.

On the other hand, it may be included in the subsidy due for the restoration of the building heritage, pursuant to article 16-bis of the Tuir, currently governed by article 16 of Legislative Decree no. 63/2013.

For these expenses, the 50 percent deduction.

As for the identification of technical features of the installations you must refer to “Vademecum: Solar screens and blackout closures”published on ENEA website.

If the replacement of the blackout shutters is not combined with the replacement of the windows, and therefore represents an autonomous intervention, the maximum limit allowable deduction to be considered is 60 thousand euros per real estate unit.

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