Your questions – Superbonus, can it pay only a part of the condominiums? The cases and the figures

The possibility that the expenses are borne by only a part of the condominiums (even, at the limit, only one) is foreseen by a modification of article 119 of the relaunch decree, decided with decree 126 of 14 August 2020. A specific resolution is needed meeting, approved with the same majority necessary for the Superbonus and, obviously, on condition that whoever bears the expenses votes in favour. The administrator will notify the Revenue Agency of the names of the condominiums who have actually incurred the expenses. If we move from theory to practice, the discussion becomes different: the decree 126 was designed for those who request the transfer of credit, being able to apply it to direct deductions appears to be a school hypothesis. The reader does not write to us either the amount of the work or the number of condominiums that would take care of it and we cannot make precise calculations, but certainly whoever bears the costs must be certain that they will be capable for four years and therefore must do a lot his accounts are good. Let’s give some examples: if with the assumption you end up being entitled to total deductions for 50,000 euros, you need to have Irpef taxable income for four years (net of other deductions and deductions) of at least 44,571 euros; if it rose to 100,000, the taxable amount would rise to 75,854 euros and finally, if one could boast an Irpef credit of 150,000 euros in four years, one must have a taxable income of at least 106,341 euros each year.

With the advice of Gino Pagliuca