Superbonus in a condominium, how to deal with the costs for the transfer of credit billed separately by the company?

As indicated by the Revenue Agency in Circular 24/2020 in relation to expenses, other than construction expenses proper, deductible for the purposes of the Superbonus, the same rules apply as for the deduction for restructuring, in force since January 1998. eligible for the deduction are not only the necessary expenses for the building works as such and the purchase of the goods necessary for the intervention, but also the ancillary expenses, for example scaffolding and material disposal, as well as the strictly connected and necessary professional and administrative expenses in order to carry out the intervention in question.