07/09/2020 – Is the 110% superbonus up to those who intend to lay the thermal coat inside the individual housing units of an apartment building?
The Revenue Agency has attempted to clarify the matter in the latest FAQ published on its website.
Superbonus 110%: isolation in the single unit
The Agency responded by recalling that the Superbonus is only due if the thermal insulation intervention involves at least 25% of the gross dispersing surface overall of the building and involves the improvement of at least two energy classes of the entire building.
Therefore, the single unit (regardless of any necessary assembly approvals) should carry out an intervention that meets both requirements. In the event that this happens, you will be able to access the 110% super bonus regardless of the decisions of the rest of the condominium.
Superbonus 110%: is the inner coat allowed?
While not expressing its opinion on the possibility of accessing the 110% Superbonus with an internal coat (neither in a negative nor in a positive sense), the Agency suggests that it is possible, respecting the requirements set by the law, to resort to this possibility. In Circular 24/2020, indeed, Revenue does not peremptorily exclude the inner coat but they just write that the thermal insulation of the vertical opaque surfaces refers to “Generally external walls”.
In this hypothesis, in fact, it would be possible to obtain the benefit even in a building in which, while not opting for the outer coat, a substantial number of condòmini creates an internal coat. In this circumstance and in the presence of the two basic requirements it seems to be possible to access the Superbonus 110%.
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