In order to calculate the Superbonus expenditure ceilings, it is necessary to go to the situation existing before the works. This can be deduced from answer 242/2021 in which the Agenzia delle Entrate also explained that, under certain conditions, non-residential buildings can qualify for the Superbonus.
A concrete case
A taxpayer, co-owner of a residential property with a garage and two non-residential properties registered as C/2 (Warehouses and storage rooms) and C/6 (Stables, stables, sheds, garages) adjoining the residential property, intended to carry out a demolition and reconstruction, without increasing the volume, to obtain a single dwelling. Together with the demolition he wanted to carry out insulation works on the shell, the replacement of the winter air conditioning system, the installation of photovoltaic panels and earthquake-proofing works.
He then contacted the Agenzia delle Entrate to find out if and to what extent he could obtain the Superbonus for the planned interventions.
Superbonus and change of use
The Superbonus was conceived as a deduction reserved for residential buildings. However, explained the Revenue Agency, it is possible to benefit from the increased deduction also in relation to expenses incurred for interventions involving a change of use of the original building in residential. The change of use must be indicated in the administrative measure that absolves the work and the property at the end of the intervention must fall into one of the cadastral categories eligible for the benefit.
The situation existing before the start of the works counts
The Agency has reiterated that if you make an intervention that involves the unification or division of housing units, including demolition and reconstruction, for the calculation of the limit of expenditure eligible for Superbonus is considered the number of housing units existing before the start of work. Demolition and reconstruction work must be classifiable as building renovation within the meaning of Article 3(1)(d) of Presidential Decree 380/2001. This qualification must emerge from the permit authorising the works.
There is another condition for efficiency improvements: the relief is only available if the buildings are already equipped with a heating system. In the light of these considerations, the Agency concluded that, in the case under consideration, the taxpayer can obtain the Superbonus in the following way: for energy efficiency measures, the expenditure limit, referred to each intervention eligible for relief is calculated with reference only to the housing unit, since it is the only real estate unit equipped with a heating system.
Do you want to make your home efficient by taking advantage of the superbonus opportunities? With MaggiorDOMO you can! Just write to us at firstname.lastname@example.org and we will give you free advice.