L’Agenzia delle entrate ha fornito nuovi chiarimenti in merito all’accesso al Superbonus al 110% per i condomini formati da più fabbricati indipendenti. Nello specifico l’ente risponde al quesito di un condominio composto da vari fabbricati indipendenti e che vuole effettuare interventi edilizi che rientrano nell’ambito della maxi agevolazione. In questo specifico caso, gli interventi interesseranno le parti comuni di ciascun fabbricato e, eventualmente, le unità immobiliari all’interno del singolo fabbricato, mentre non coinvolgeranno le parti comuni ai vari fabbricati.
In particolare, gli interventi che si intendono effettuare sono interventi di isolamento termico delle superfici opache verticali, orizzontali o inclinate che interessano l’involucro dell’edificio con un’incidenza superiore al 25%; interventi di acquisto e posa in opera di finestre comprensive di infissi; intervento di sostituzione di impianti di climatizzazione invernale con caldaie a condensazione; sistemi di termoregolazione o con generatori ibridi o con pompe di calore e intervento di sostituzione di scaldacqua.
Con queste premesse si chiede inoltre se in un condominio costituito da più fabbricati, i lavori rientranti nel perimetro di applicazione del Superbonus siano deliberati dall’assemblea condominiale nel suo complesso, oppure da separate assemblee dei proprietari delle unità immobiliari dei singoli fabbricati. E si chiede anche se ai fini degli adempimenti previsti per l’esercizio dello sconto in fattura sia possibile presentare comunicazioni distinte per gli interventi relativi ai singoli fabbricati su cui interverranno i lavori, esponendo sempre il medesimo e unico codice fiscale del condominio e, come beneficiari, i soli proprietari delle unità immobiliari che si riferiscono al singolo fabbricato.
In risposta al quesito sull’accesso al Superbonus per gli interventi che interesseranno le parti comuni di ciascun fabbricato, l’Agenzia delle entrate spiega che “Con la Circolare n.30/E del 2020 è stato precisato che nel caso di interventi di isolamento termico delle superfici opache verticali, orizzontali e inclinate che interessano l’involucro dell’edificio, le relative spese rientrano nel Superbonus anche se tale intervento è realizzato solo su uno (o alcuni) degli edifici che compongono il condominio medesimo, a condizione, tuttavia, che – per l’edificio oggetto di intervento – siano rispettati i requisiti dell’incidenza superiore al 25% della superficie disperdente lorda e del miglioramento di due classi energetiche, anche congiuntamente agli altri interventi di efficientamento energetico”.
Per quanto riguarda il quesito posto sulla necessità di delibere assembleari separate, l’Agenzia ricorda, il comma 9-bis dell’articolo 119 che recita “Le deliberazioni dell’assemblea del condominio aventi per oggetto l’approvazione degli interventi di cui al presente articolo, sono valide se approvate con un numero di voti che rappresenti la maggioranza degli intervenuti e almeno un terzo del valore dell’edificio. Le deliberazioni dell’assemblea del condominio, aventi per oggetto l’imputazione a uno o più condomini dell’intera spesa riferita all’intervento deliberato, sono valide se approvate con le stesse modalità di cui al periodo precedente e a condizione che i condomini ai quali sono imputate le spese esprimano parere favorevole”.
Quindi secondo il parere dell’agenzia è necessario che i lavori siano deliberati dall’assemblea condominiale o dalle assemblee dei proprietari delle singole unità appartenenti ai fabbricati oggetto degli interventi.
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