Super bonus 110% out of bounds if facilities are shared

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Tax agency: the only partial ownership of the water, electricity and gas supply systems of a dwelling located in a residential complex hinders facilitation, even with independent access.


No Superbonus if the house, which is the subject of the subsidized interventions, does not have full ownership of the utilities and it’s not, so, “functionally independent“.

The Revenue Agency recalls this in the recent 810 response of December 15, 2021, in response to the question about an apartment located in a tourist residential complex, divided into separate buildings, which house up to eight apartments each, all with access independent.

In particular, the moment, although the water, electricity and gas systems belong to the house only up to the meter and shared with the tourist complex, for the journey from the upstream meter to the connection of the condominium. , he believed – wrongly – that he could still use the Superbonus. Let’s see why.

How many wholly owned plants for the Superbonus?

The latest version of the reference standard – recalls the tax administration – sets the condition that a real estate unit can be considered functionally independent only if equipped with at least three proprietary plants.

The new paragraph 1-bis of article 119 of Legislative Decree 34/2020, revised by the 2021 Finance Law, stipulates in particular that “a real estate unit may be considered “functionally independent” if it is equipped with at least three of the following wholly owned facilities or artifacts: water supply systems; gas installations; electric power systems; winter air conditioning system“.

Autonomous access and functional unit: beware of the differences!

The AdE also points out that:

  • the Superbonus is also ok on the interventions, both motor and towed, carried out »on functionally independent residential real estate units and with one or more independent accesses from the outside located inside apartment buildings and associated outbuildings“,
  • the notion of “functionally independent” is clearly specified in paragraph 1-bis of article 119.
  • the “functionally independent building units with one or more independent accesses from the outside, located inside apartment buildings“Must be identified by checking the simultaneous existence of the requirement of”functional independence“And”independent access from outside“, to nothing by noting, for this purpose, that the multi-family building of which these real estate units form part is constituted or not in co-ownership.

Ultimately, since public services they are only partially detained, the dwelling in question cannot be considered “functionally independent”. Ergo: no Superbonus.

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