Taxation on redeveloped properties with the Superbonus
The Budget Law 2024 has modified article 67, paragraph 1, letter b), of the TUIR introducing a new hypothesis of real estate capital gain relating to the sales of properties that have been the subject of superbonus interventions. In fact, the capital gain made by the Sale before ten years (and not five as ordinarily foreseen) of properties on which redevelopment interventions have been carried out by taking advantage of the maxi concession.
In practice, with the doubling of the terms, the government intended to discourage speculative operationsensuring that the tax deductions for building requalification are not immediately monetized with the sale of the property. This is a general principle which, however, clarify the revenue, It does not apply in case of earthquake purchases.
The Superbonus on the purchase of anti -seismic houses
The Sismabonus purchases as such is reserved for Buyers of properties within buildings completely reconstructed by companies with reduction of the seismic risk class. The deduction is calculated on the purchase cost of the property, with a maximum limit of 96,000 euros for each real estate unit. The facility is in force Until 31 December 2027with a rate to 50% if first home or al 36% for other properties.
In the past, however, it was possible to take advantage of the Superbonus with a rates from 110% to 90%, and also exercise the option for the discount on the invoice or the sale of the credit to the seller. In the specific case analyzed by revenue, the property was Purchased in 2021therefore with 110%superbonus, and the buyer opted for the transfer of credit to the company that made the new building. Since he intends to sell, the owner asked the agency clarifications regarding the application of the new rules on taxation, that is, the doubling of the time which must necessarily pass between purchase and sale to avoid the tax on capital gain.
Sismabonus buy out of the narrow
With the answer 137 the Agency clarifies that The standard introduced by Budget Law 2024 It refers only to the properties on which the seller has directly performed the subsidized interventions. Consequently the capital gain is achieved Only in relation to the “first transfer” by consideration of the property object of Superbonus, and not also to subsequent sales.
So with reference to the purchase of anti -seismic houses, the “first transfer” is the one that is carried out from the construction or real estate renovation companies who carried out the interventions and which allowed the buyer the application of the Superbonus at the time of the sale of the redeveloped property. The subsequent resale made by the buyer cannot instead be included in the application perimeter of the provisions introduced by the Budget Law 2024, given that it is precisely a “second transfer”. And this regardless of having exercised the option for the transfer of credit.
Application of ordinary terms
Obviously the seller, to avoid taxation on capital gain, will still have to Wait the five years from the purchase, unless the property was used in this period as the first home. In fact, the taxes on capital gain are always excluded when the property has been used as a main residence for the largest period of time between the purchase and sale.
