The is online new guide of the Revenue Agency the 110% super bonus, with instructions on the news regarding deductions provided for in the relaunch decree. From the admitted works, passing through the beneficiaries, to the two big news: lcredit transfer and the discount on the invoice.
Not only that: inside the tax guide (which you can view in full who) there is a section dedicated to the analysis of seven practical cases, which explains whether or not the 110% bonus is up. Let’s see them together.
Case 1: boiler combined with thermal insulation in the condominium
The taxpayer lives in an apartment in an apartment building, which does not have a central heating system, which is carrying out energy efficiency measures (for example thermal coat) who benefit from the Superbonus, achieving the improvement of the two energy classes. He decides to start a renovation, replacing the boiler he fixtures and restructuring i Toilet. In the situation envisaged:
- for replacing the boiler and the windows including window frames will be able to benefit from the Superbonus of 110% of the expenditure incurred if the boiler and windows meet the requirements required pursuant to article 14 of law decree no. 63 of 2013. Therefore, against an expense of 8,000 euros, you will get a deduction of 8,800 euros (110%), to be used in 5 years in
annual fees of 1,760 euros; - if you intervene on the toilet, replacing not only floors and sanitary but also with the remaking of the installationsthe intervention as a whole is part of the extraordinary maintenance and, therefore, the related expenses entitle the holder to a deduction to an extent equal to 50% expenses incurred, up to a maximum limit of 96 thousand euros in total (maximum deduction
48 thousand), to be spread over 10 years. Therefore, against a total expenditure of 20 thousand euros, you will be entitled to a deduction of 10 thousand (50%), with annual shares of 1,000 euros.
Case 2: energy efficiency and renovation of an independent house
The taxpayer lives in a single house and would like to carry out the renovation andenergy efficiency of your home passing from class G to class E. He decides to start a restructuring through:
- replacement of the boiler, from fixtures and remaking of the thermal coat, in compliance with the requirements of the Relaunch Decree. Therefore, you will be able to benefit from the Superbonus. Against expenses of 25 thousand euros (thermal coat) and 10 thousand euros (boiler and fixtures), it will benefit from a deduction, equal to 110% of 38,500 euros (110%), to be divided into 5 and annual fees from
7.700 euro; - renovation of the villa (building work on the floors, systems and bathrooms). If these interventions meet the required requirements, you can benefit from a deduction equal to 50% expenses incurred, up to a maximum limit of 96 thousand euros in total (maximum deduction 48 thousand), spread over 10 years. So for expenses of 55,000 euros you will be entitled to one
deduction of 50% of the expenses incurred (27,500 euros) to be divided into 10 equal annual installments (2,750 euros).
Case 3: apartment in condominium and renovation of second homes
The taxpayer, who owns an apartment in an apartment building in the city, also has one terraced house owned by the sea and one in the mountains and wants to carry out some renovations, taking advantage of the 110% Superbonus. In this situation he will be able to use the Superbonus at the same time for the costs incurred for interventions:
- of energy requalification carried out on a maximum of two of the aforementioned real estate units, in the city (if the intervention is carried out jointly with an intervention on the common parts), at the sea and in the mountains. For the interventions carried out on the third real estate unit, it may eventually benefit ecobonus, according to the “ordinary” rules;
- of energy requalification admitted by the regulations realized on the common parts of the condominium building, earthquake-proof built on all housing units, as long as they are located in seismic zones 1,2 and 3.
Case 4: energy requalification in a villa
The taxpayer lives as a tenant in a terraced house, functionally independent and with independent access, and wants to carry out energy requalification interventions facilitated by the standard.
In a situation like this, the taxpayer will be able to use the superbonus if he makes the driving interventions and towed on its real estate unit, if these interventions meet the energy requirements required certified by the energy performance certificate relating to the same unit.
Case 5: replacement of boiler and windows
The taxpayer, who lives in a single-family house, wants to change his old boiler with an energy class A condensing model, and replace the old window frames.
The response of the Revenue Agency to this widespread doubt is that the taxpayer, and all those who are in a similar situation, will be able to benefit from the Superbonus 110% for both of the interventions described above, provided that with the same achieve a jump of two energy classes, certified by a technician through APE.
Case 6: sanitary water production plant for the condominium
A condominium wants to build a centralized system functional exclusively for the production of domestic hot water for multiple users. To be entitled to the Superbonus, it must equip the centralized hot water production system with an autonomous heat generator that is separate from the one needed for winter air conditioning, except for technical impediments or if it is shown that the adoption of a single generator produces an energy benefit.
Case 7: replacement of fixtures in an area subject to landscape restrictions
The taxpayer, who lives in a real estate unit in a building located in an area subject to landscape and cultural constraints, wants to replace the windows.
Given the location of the house, you will be able to take advantage of the Superbonus 110% for the costs incurred for the replacement of the windows, even if this is not combined with a driving intervention((thermal coat or replacement of the winter air conditioning system) on the walls of the building, provided that the replacement of the windows determines the passage of two energy classes or, if not possible, the achievement of the highest energy class.
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