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Superbonus 110%, what changes for towing and towing jobs

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Superbonus 110%, what changes for towing and towing jobs
Written by aquitodovale

The 110% superbonus is due even if the costs for the towed jobs are borne by a person other than the one who pays for the towing jobs. This was specified by the Revenue Agency by analyzing the situation of a condominium apartment in undivided ownership between two brothers, the subject of driving works (shared condominium parts) and towed works (on the apartment). Here are the indications of the Revenue Agency.

Superbonus 110%, towed and pushed interventions even with different subjects

The Revenue Agency, in the course of Telefisco, analyzed the situation in which a condominium apartment in undivided ownership between two brothers is the subject of towing works (condominium common parts) and towed works (on the apartment). According to the Revenue Agency, both parties can benefit from the superbonus with reference to the expenses incurred by each, without prejudice to compliance with the expenditure ceilings as well as with the other conditions required.

Not only that: the Revenue Agency has also specified that the super bonus is also up to for interventions carried out on the apartment which is part of a condominium. “Against the costs of driving interventions carried out on the common parts of a condominium building incurred by a taxpayer and expenses incurred by the spouse for towed interventions carried out on the single real estate unit, both subjects can take advantage of the superbonus with reference to the expenses incurred by each“.

Superbonus 110%, which are the driving jobs

We remind you that the driving jobs are those necessary and indispensable to be able to benefit from the superbonus. They are those that concern the energy requalification, or the adoption of anti-seismic measures: for the energy efficiency works it will be necessary to demonstrate, through the energy certification certificate, to have improved the improvement of at least two energy classes of the building, or, if this is not possible, the achievement of the highest energy class.

The driving jobs are:

  • thermal insulation of the vertical and horizontal opaque surfaces affecting the building envelope with an incidence greater than 25% of the gross dispersing surface of the building itself. The expenditure ceiling is equal to 60 thousand euros for each property unit concerned;
  • interventions on the common parts of the buildings for the replacement of winter air conditioning systems existing with centralized systems for heating, cooling or the supply of condensing domestic hot water, with efficiency at least equal to class A, with heat pump, including hybrid or geothermal systems, also combined with the installation of photovoltaic systems or micro-cogeneration. The benefit also applies to the costs for disposal and reclamation of the replaced plant. The expenditure ceiling is 30 thousand euros for each property unit involved.
  • on single-family buildings for the replacement of winter air conditioning systems existing with centralized systems for heating, cooling or the supply of condensing domestic hot water, with efficiency at least equal to class A, with heat pump, including hybrid or geothermal systems, also combined with the installation of photovoltaic systems or micro-cogeneration. The benefit also applies to the costs for disposal and reclamation of the replaced plant. The expenditure ceiling is 30 thousand euros for each property unit involved.

Superbonus 110%, what are the towed jobs

Trailed interventions are admitted to the maxi deduction only if performed jointly with at least one driving intervention. They are those for energy efficiency, i.e. the energy requalification works carried out on existing buildings or those carried out on the external envelope of an existing building. Energy efficiency work includes:

  • Energy requalification of existing buildings
  • Installation of solar panels
  • Replacement of winter air conditioning systems
  • Purchase and installation of solar shading
  • Purchase and installation of biomass winter air conditioning systems
  • Purchase, installation and commissioning of multimedia devices for remote control
  • Interventions on the envelope of common parts of existing condominium buildings
  • Energy requalification interventions of common parts of existing condominium buildings
  • Interventions on the common parts of buildings for energy requalification and anti-seismic measures with passage to a lower risk class
  • Purchase and installation of windows including fixtures
  • Purchase and installation of condensing boilers
  • Purchase and installation of micro-cogenerators.

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