Superbonus mess, the issue of condominium apartments appears

The 2024 Budget provides for higher taxes for properties that have benefited from the Superbonus and which will be resold. Starting from 1 January 2024, if the property on which 110% redevelopment interventions have been carried out is sold before ten years from the end of the works, the 26% capital gain will be calculated taking into account the greater value due to the renovation works. renovation.

This measure is raising several criticisms and there are great concerns among those who have used the bonus. In particular, the condominium node is emerging. The case was raised by Confedilizia which asks to exclude condominium buildings from the higher taxation, for which the speculative intent of the individual condominium owners (every decision on common works being left to the assembly) is evidently not identifiable . In practice, many condominium apartment owners have had works approved without their consent. They had to submit to the decisions of the majority and now they find themselves with a property that they cannot resell for ten years, under penalty of higher taxation.

How many? According to Enea (which publishes national and regional data every month relating to the use of the 110% Superecobonus), the condominiums that have so far made use of the incentive are as of 30 September 2023: 78,260. However, it is not possible to estimate the number of owners affected by the capital gains rule.

Another point concerns, more generally, the time frame considered by the incoming law. «The rule on capital gains in the case of the sale of real estate subject to superbonus presents critical issues in several respects – say Confedilizia -. By constant interpretation, the capital gains, currently foreseen by the Tuir, on properties and land are the result of speculative activity. However, the period of 10 years from the end of the works within which the profit-making sale is carried out does not seem suitable to demonstrate the speculative purpose; the greatest value being able to derive from a myriad of causes”.

But the absolutely incongruous element is the fact that the case is also referable to properties purchased decades earlier, for which it is clear that there can be no connection with the speculative intent. «In these cases, in fact, the greater value acquired undoubtedly depends on causes unrelated to the superbonus in particular, on inflation (think of the hypothesis of purchasing a property in lira in the 1960s). Without forgetting, however, other causes, such as a redevelopment of the area of ​​interest over the decades (think of the case of a peripheral area that has become central)” explain the association.