Nuovi CHIARIMENTI SULL'ECOBONUS con la circolare 30 dell'ADE - #236

DON'T STOP NOW!! Become truly independent with more important information ↓↓↓↓↓↓↓↓↓↓↓↓↓ I'll get straight to the point: Want a consultation to help you understand where and how to intervene on an energy level? Click HERE: https://goo.gl/VJd34w Want to stay updated with extra content every day? Follow me on INSTAGRAM:   / soluzionigr.  . If you have any doubts or questions, use the comments. Otherwise, take a few minutes and read more in-depth information related to the video in the following article: With Circular 30/E of December 22, 2020, the Revenue Agency provides an update on the current regulations for the superbonus. It should be noted that the 2021 Budget Law is about to change the regulatory framework for the benefit introduced by Article 119 of Legislative Decree 34/2020. These are the brief clarifications from the practice document (see upcoming news for details). Independent Access The practice document clarifies the cases in which a real estate unit can be considered to have "independent access from the outside" when, for example: the property is accessed directly from a public, private, or timeshare road, or from a passageway (courtyard, garden, external staircase) shared with other properties that faces a road, or from land for non-exclusive use (e.g., pastures), regardless of whether the owner of the real estate unit is public, private, or exclusive to the access in question; or the property is accessed from a private road belonging to another property, which is subject to an easement of way serving the property. The Agency provides clarifications regarding the cases in which a real estate unit can be considered to have "independent access from the outside." For example, the property is accessed directly from a public, private, or timeshare road, or from a passageway (courtyard, garden, external staircase) shared with other properties that overlooks a road, or from land for non-exclusive use (e.g., pastures). Whether the property owner owns the access in question is public, private, or exclusive; the property is accessed from a private road belonging to another property, burdened by a right of way serving the property. Driving and driven interventions The circular also addresses the issue of driving interventions, clarifying that they can also be carried out on an appurtenance and qualify for the Superbonus regardless of whether the intervention also affects the related main residential building, provided that the intervention is carried out in compliance with all the requirements established by Article 119 of the Relaunch Decree. Furthermore, the Agency clarifies that the installation of photovoltaic systems – which falls under the category of driven interventions provided that a driving energy efficiency intervention is carried out pursuant to Article 119, paragraph 1 of the Relaunch Decree, or that an anti-seismic intervention is carried out pursuant to Article 119, paragraph 4 of the same article – is eligible for the Superbonus even if carried out on the appurtenances of buildings or real estate units. Regarding the eligible spending limits, the extraordinary compensation paid to the condominium administrator cannot be deducted for Superbonus purposes and, therefore, cannot be subject to the "invoice discount" or "transfer" as provided for in Article 121 of the Relaunch Decree. The Agency specifies that the administrator performs his duties in accordance with the condominium's mandate, and any fees, even extra, recognized even if related to (extraordinary) management of the works, cannot be included among the expenses eligible for the 110% tax deduction, constituting ordinary administrative obligations. And more. The circular also addresses the issue of driving interventions, clarifying that they can also be carried out on an appurtenance and qualify for the Superbonus regardless of whether the intervention also affects the main residential building, provided that it is carried out in compliance with all the requirements established by Article 119 of the "Relaunch" decree. Download the circular https://st3.idealista.it/news/archivi... 0:00 The new circular from the Revenue Agency 1:28 Christmas threats 2:08 Ecobonus for two- and three-family buildings 3:33 Functional independence 4:52 Independent access 7:54 Ecobonus for photovoltaic expansion 10:56 Where can photovoltaic systems be installed? 11:24 Ecobonus for ruins and collapsing buildings 12:49 1 owner, 4 units, what do we do? 2:30 PM Timeshare in a Condominium 4:14 PM Photovoltaic in a Condominium 4:32 PM Are administrator fees deductible? 4:42 PM Are extra-price expenses deductible? 6:30 PM Limits on professional fees 8:02 PM Conclusion and reflections