Superbonus for social housing: Revenue clarifies why it cannot be applied


Emma Potter

Super bonus for social housing: the question posed by the instant

The applicant asks the Revenue Agency whether the social housing activity he intends to carry out, qualified as such, allows him to benefit of the favorable provisions foreseen by paragraph 10-bis of thearticle 119 of the Relaunch decree, applying the spending ceilings provided therein.

The applicant claims that, by allocating three of the four levels of the building to social housing as outlined by the ONLUS, maintaining unchanged the use of the remaining floor for convent functions, it should be possible to access the Superbonus for the costs related to the renovation of the floors that satisfy the social welfare criteria established by law, excluding from the expenses those attributable to the portion of the building used as a convent.

In this regard, the religious body asks whether the property subject to the interventions can partially remain used as a convent, without the need to divide it into land registrybenefiting from the Superbonus relating to the part of expenditure attributable to the restructuring of plans having the social-welfare requirements required by law.

Revenue's response

The Revenue Agency responds that, based on the documents and information provided by the applicant, the proposed social housing activity is not mentioned in Legislative Decree 460 of 1997 among the activities of “social and socio-health assistance”.

The application of the Superbonus according to paragraph 10-bis of thearticle 119 of the relaunch decree And provided for non-profit organisations, OdV and APS which provide social, health and welfare services, under certain conditions, on buildings of certain cadastral categories.

In light of this, Revenue explains that the description of the social housing activity provided by the applicant, focused on mere provision of accommodation at a controlled rent and additional services without specifying in detail the criteria, terms and methods of allocating accommodation, as well as assistance services for disadvantaged people, it is not configured as an institutional social and socio-health care activity.

Therefore, the Agency concludes that, in the specific case presented by the applicant, the provision of paragraph 10-bis of thearticle 119 of the relaunch decree regarding the expenses incurred for interventions eligible for the Superbonus on the property intended for social housing activities. This means that the applicant cannot benefit from the Superbonus for the activity describedbased on the information and documents provided.