The additional 110% bonus is due even if he bears the costs of jobs being pulled by someone other than the person paying for the towing jobs. This was determined by the Revenue Agency by analyzing the condition of a condominium apartment in undivided ownership between two brothers, the subject of drive-in works (condominium parts) and lump-sum business (in the apartment). Below are the revenue agency indicators.
Superbonus 110%, dragged and pushed interventions even with different themes
The Revenue Agency, in the context of Telefisco, has analyzed a situation in which a condominium apartment on a non-divided property between two brothers is the subject of a towing (common common areas) and towing works (in the apartment). According to the Revenue Agency, Both parties can benefit from the super reward With reference to the expenses incurred by each party, without prejudice to compliance with the ceilings of expenses as well as with other required conditions.
Not only that: The Revenue Agency has also determined that the super bonus arrives as well For interventions carried out on the apartment that is part of the condominium. “for the costs of driving interventions made on the common parts of an apartment building incurred by the taxpayer and expenses incurred by the spouse for interventions drawn into the single real estate unit, Both themes can benefit from the super bonus With reference to the expenses incurred by each“.
Superbonus 110%, which is the driving functions
We remind you that driving functions are essential and indispensable in order for you to benefit from the superior reward. They are those related to energy rehabilitation, or the adoption of earthquake resistance measures: for energy efficiency works it will be necessary to demonstrate, through an energy certification certificate, an improvement Optimize at least two energy classes from the building, or, if this is not possible, to achieve the highest energy class.
The functions of leadership are:
- thermal insulation Of the vertical and horizontal opaque surfaces that affect the building envelope by more than 25% of the total dispersal surface of the building itself. Expenditure ceiling equal to 60 thousand euros for each real estate unit concerned;
- Interventions on common parts of buildings to replace winter air conditioning systems Existing with central systems for heating, cooling or local condensed hot water supply, with an efficiency of at least equal to Class A, with a heat pump, including hybrid or geothermal systems, also together with the installation of photovoltaic or partial cogeneration systems. The benefit also applies to the costs of disposal and reclamation of the replaced plant. Expenditure ceiling of 30 thousand euros for each real estate unit concerned.
- In single family buildings To replace winter air conditioning systems Existing with central systems for heating, cooling or local condensed hot water supply, with an efficiency of at least equal to Class A, with a heat pump, including hybrid or geothermal systems, also together with the installation of photovoltaic or partial cogeneration systems. The benefit also applies to the costs of disposal and reclamation of the replaced plant. Expenditure ceiling of 30 thousand euros for each real estate unit concerned.
Superbonus 110%, what business is withdrawn
Late interventions are accepted at the maximum discount only if they are made jointly with at least one driving interference. They are those related to energy efficiency, that is, energy rehabilitation works that are carried out on existing buildings or those that are carried out on the outer shell of an existing building. Energy efficiency work includes:
- Energy rehabilitation of existing buildings
- Solar panel installation
- Replacing winter air conditioning systems
- Buying and installing solar shading
- Purchase and installation of biomass winter air conditioning systems
- Purchase, installation and operation of multimedia devices for remote control
- Interventions on the cover of the common areas of the existing common buildings
- Energy rehabilitation interventions for common parts of existing residential buildings
- Interventions in the common parts of buildings for energy rehabilitation and seismic measures with passing to a less hazardous category
- Purchase and installation of windows including fixtures
- Purchase and installation of condensing boilers
- Purchase and installation of small generators.