50% ecobonus to replace windows in the stairwell: the ANFIT clarification for small condominiums

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Emma Potter

Regarding the Ecobonus, theANFIT (National Association for the Protection of Made in Italy Windows) has received a request for clarification from one of its Associates regarding the applicability of theEcobonus 50% for the replacement of stairwell windows in a building consisting of four real estate unitsbelonging to three different owners.

The tenants are interested in proceeding with this intervention and wish to understand how to manage the technical and fiscal aspects in order to benefit from the incentive.

The response provided by ANFIT analyzes two fundamental aspects:

  • the technical preconditionswith particular reference to energy aspects;
  • there management of the incentive practice and the correct identification of the beneficiary.

Technical preconditions: focus on energy aspects

To be able to access the 50% Ecobonus, the intervention must comply with specific technical requirements. The most relevant concerns the fact that the windows need to be replaced must separate a heated environment (like the stairwell) from an unheated onei.e. the outside.

The legislation, in fact, establishes that in order to obtain the tax deduction, the intervention must guarantee a improving the energy efficiency of the building. This can only happen if the stairwell is heated: replacing the windows of an unheated environment, in fact, would not lead to any measurable energy improvement, which is instead an essential requirement to be able to access the Ecobonus. If this condition is met, we can proceed with the analysis of the procedural and fiscal aspects.

Management of the incentive practice: the minimum condominium

The request for clarification received by ANFIT concerned a minimal condominiumeven though the customer may not be aware of this definition. A minimum condominium is a building that has between 2 and 4 condominiums, although in some cases the definition is extended up to 8. Although the civil code does not provide an official definition of minimum condominium, this typology is distinguished by some simplifications compared to ordinary condominiums, such as the absence of obligations to appoint an administrator, to prepare condominium regulations and to have a condominium tax code.

However, when it comes to accessing tax incentives such as the Ecobonus, it is necessary for the condominium to have a tax codeespecially for interventions on common areas. In the case of a minimal condominium, which by law is not obliged to have a tax code, this would represent a obstacle to be able to access the incentive.

Clarification from ANFIT: Circular 3/E of 2016

In response to these issues, the Revenue Agency provided clarifications in Circular 3/E of 2 March 2016. ANFIT recalls the Circular to clarify the methods of access to the Ecobonus for minimum condominiums. According to the circular, a minimum condominium has the possibility of using the tax code of one of the condominiums who bears the costs relating to the intervention.

To benefit from this simplification, the tax code of the paying condominium must be entered in the documentation of the case, using the appropriate field called “Progressive minimal condominium”. In addition to this, it is necessary to attach a self-declaration that contains the details of the works carried out and the cadastral data of the real estate units that are part of the minimum condominium.

This solution, clarified by ANFIT, simplifies access to the Ecobonus for minimum condominiums, avoiding the need to obtain a condominium tax code, which would otherwise be mandatory for interventions on the common areas.

In conclusion

In summary, the replacement of windows in the heated stairwell of an apartment building is minimal can benefit from the 50% Ecobonusprovided that all the technical and economic preconditions required by the legislation are met. In particular, the fundamental energy requirement is that windows separate a heated environment from an unheated one, thus ensuring improved energy efficiency.

If the minimum condominium does not have a tax code, it is possible to proceed using the condominium’s tax code who bears the expenses, accompanied by a self-declaration describing the work carried out and the cadastral data of the real estate units involved. This simplification allows minimum condominium owners to access incentives without having to deal with further bureaucratic complications.