Superbonus 110%: units belonging to companies are not excluded

Last update: 28/07/2022

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Il Superbonus 110%in relation to the type of beneficiaries, it takes into account who bears the costs and the role of who actually sends the request.

This means that, regardless of who is the actual owner of the real estate unit, if the property is eligible to access the maxi-incentive and the applicant has a “direct relationship” with the unit in question, then it will be possible to benefit from it. .

Below we see who are the subjects who can actually apply for the Superbonus 110% and why a unit belonging to a real estate company can be included among the types of buildings allowed.

Superbonus 110%: all subjects who can benefit from it

We therefore remind you once again that to benefit from the Superbonus 110%, if we talk about the requirements for the beneficiaries, the one that has the greatest relevance is the one concerning the incurring of expenses.

Basically, to obtain the benefit, you need to prove that you have borne the costs for interventions and certifications out of your own pocket, proving it with invoices and talking transfers.

After that, provided that the building or real estate unit is one of the permitted types, the Superbonus 110% can be requested by:

1. Direct owners;
2. Holders of a real right of enjoymentalso free loan for use;
3. Who owns the property on the basis of a finance lease agreement.

It’s not over. In fact, the maxi-incentive can also be requested by those who are neither owner nor keeper, but cohabitant with the aforementioned owner or keeper.

In this regard, the “types” of cohabitants admitted are:

• The spouse;
• Direct relatives within the 3rd degree;
• Similar relatives (i.e. those acquired by the spouse) within the 2nd degree of kinship.

In these cases, it will be necessary to demonstrate that:

1. The family member is cohabiting (even in another home) with the owner or holder of the building subject to interventions at the time of the start date of the building interventions;
2. The property subject to interventions must be the one in which the two subjects live together or the one in which they intend to live together (once the interventions have been completed).

However, we remind you that, in any case in which it is not the direct owner of the property to request the Superbonus 110%, it will be mandatory to submit a declaration signed by the owner, in which the latter gives consent to the execution of the interventions.

This applies to the holder of real rights, to the holder with a financial contract and also to the cohabiting family member.

Read also: “Superbonus 110%: beneficiaries and property types, clarifications”

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If the applicant is eligible, it does not matter that the owner is an excluded person

In light of the above, let’s analyze a recent one response to a request from the Revenue Agency, no. 288 of 23 May 2022.

Here a taxpayer asks precisely, as the tenant of the property subject to interventions, if he can benefit from the Superbonus 110%.

The petitioner points out that he leases a residential apartment, with also relative relevance used as a garage, which, however, are actually owned by a real estate company.

The Revenue Agency reports that, as we said above, for the purposes of the 110% Superbonus and with reference to the type of beneficiaries admitted, reference must be made to those who, on the basis of an “objective” criterion, actually make use of that immobile. Clearly, being in any case owner or holder in the manner already described, or as a cohabitant, provided that it is the applicant himself who bears the costs.

On the basis of this general line, whoever manages the property on the basis of a suitable title and bears the costs for the interventions, has the possibility to take advantage of the maxi-incentive, regardless of whether the real owner of the property may be or minus one person excluded from the benefit.

As in the case presented, therefore, in this context, the fact that the property belongs to a real estate company is not relevant for the purposes of accessing the 110% Superbonus.

However, we would like to point out that the applicant did not provide any additional information other than those mentioned. Therefore, the reasoning made by the Revenue follows the assumption that he is really a potential beneficiary of the maxi-bonus and the type of property is eligible for the incentive.

Therefore, if he is in possession of all the other requisites required, as well as the consent to the interventions signed by the owner company, he can request the Superbonus 110% as a tenant of the real estate unit.

Read also: Super bonus 110%: units in multi-family homes, yes also for buildings excluded