Deduction for commercial properties in condominiums. Rules for unincorporated condominiums. Professional fees and expenditure ceilings. Here are the answers to the new questions about the Superbonus.
If you had to prepare the coat and the complete renovation of the roof with a lot of insulation without achieving the reduction of the two energy classes, could you have the Superbonus if the result were achieved with the replacement of the windows of the commercial activities located in the portico?
As clarified by the Revenue with circular 24, the Superbonus is allowed for all condominiums as long as the surface of the residential units is more than 50% of the total. If so, it is possible to have the increased deduction even if the requirement of the reduction of two energy classes is reached with the towed interventions. However, these must always be carried out on common parts, so in the case described the Superbonus is allowed only if the commercial premises are owned by the condominium.
In a condominium there are two properties owned by two subjects who have only flat-rate income. The spouse of one has no income, in the second case he is the holder of a disability allowance. If the assembly approves the work, will the owners have to pay their share without the possibility of using the 110% bonus?
No, flat-rate income holders can either give the bonus or have the discount on the invoice. As clarified by the Revenue Agency with circular 24, in fact, these possibilities are also recognized to holders of income subject to substitute tax (such as lump-sum rates) or to separate taxation (for example bank overdrafts).
Will the owner of a property classified as an office have to pay the expenses without having the possibility to use the Superbonus in case of condominium interventions? And in the presence of boxes?
For expenses on the common parts, the deduction is always recognized also to the owners of non-residential properties. In this case it is also up to the owners of boxes only.
Apartment in a country building not set up as a condominium. If the entire building is intended to renovate the facade by accessing the facade bonus and then only I intend to continue with a complete renovation, could I access the Superbonus 110%?
No, it’s not possible. The 110% Superbonus for interventions on condominium apartments is allowed only if interventions are carried out in the condominium which in turn give the right to the Superbonus. Therefore, the new plaster is not enough.
In the building half of the apartments have a roof with insulated roof and half with masonry roof and sheath. Is it possible to have the Superbonus in case of insulation only for the part that does not have it?
No. The Superbonus for roof insulation is only allowed if the insulation together with other interventions on the opaque envelope affects more than 25 percent of the total gross dispersing surface. Therefore, insulating only half the roof is not enough.
A building consists of nine apartments with four owners. Six apartments are for rent. Can the building be considered a condominium and obtain the 110% deduction for the driving interventions (thermal insulation) on the common parts and obtain the same deduction for the towed interventions (eg replacement of fixtures) on all the real estate units?
The condominium is automatically established in the event that there are several owners in the same building consisting of several residential units. So in your case the Superbonus is allowed both for interventions on the common parts and on those in the individual apartments if the building’s energy needs are reduced by two classes with the coat. As regards the right to the subsidy for expenses in individual apartments, the Superbonus is available for a maximum of two units per single owner.
In the presence of works for thermal insulation, replacement of the heating system and installation of the photovoltaic system, the fees of the professionals following the project (engineers and accountant) are significant (10% of the value of the work to be carried out): to which expenditure ceilings should be attributed? Or are they to be considered separately?
The fees of professionals must be considered in the ceiling of the interventions to which they refer. For the purposes of certification, however, the fees must respect a maximum amount. In fact, as foreseen by the Requirements decree of the Ministry of Economic Development, the charges for professional services related to the implementation of the interventions are admitted to the deduction within the maximum values indicated in the Decree of the Minister of Justice of 17 June 2016 approving the tables of the fees commensurate with the level qualitative design performance. Therefore, the deduction is only allowed for the part of the fee that falls within the maximum limits set.
For an anti-seismic renovation condominium intervention that falls within the requirements for the purposes of the Superbonus, are the expenses resolved by the assembly deductible as compensation for the administrator for following the practice?
Yes. In case of anti-seismic interventions, as for all other interventions admitted to the Superbonus, the concession is applied to all the expenses necessary for the realization of the works, including administrative and design costs, and the additional remuneration required by the administrator to follow the practice, as long as this is billed separately.
