what are the expenses that cannot be deducted?
All the expenses relative al superbonus 110% you can bring them in deduction?
Almost a year after the entry into force of theecobonus e sismabonus upgraded to 110% it is good to dispel the myth that thanks to this facilitation i you work at home of energy requalification or reduction of seismic risk are practically done free.
In fact, there are some expenses, such as those for feasibility studies or for the regularization of any building abuses, which are not included among the deductible costs: let’s see what they are.
Superbonus 110%: what are the expenses that cannot be deducted? The costs of professionals
Among the first that cannot be deducted in the tax return there is undoubtedly it feasibility study.
It is a fundamental step: in order to proceed with the works it is necessary that, through the interventions, there is a jump of two energy classes (or the achievement of the highest energy class).
If the works are not carried out (due to lack of requirements, or for any other reason) the fee of the professional who draws up the feasibility study is not among the deductible costs.
The circular of 8 August 2020 of the Revenue Agency specifies that the costs related to the services of professionals fall within the 110% superbonus only with the actual implementation of the interventions.
Superbonus 110%, non-deductible costs: expenses to remedy building abuses
Other costs that are to be taken into account are those for regularize any building abuses.
It is actually very common that there are even only minor building abuses, especially in older homes and condominiums.
However, it is good to specify that in the event of building abuse (even if minimal) you cannot take advantage of not only the 110% super bonus, but none of the ordinary home bonuses.