{"id":109778,"date":"2021-01-29T17:48:42","date_gmt":"2021-01-29T16:48:42","guid":{"rendered":"https:\/\/www.arlettipartners.com\/?p=109778"},"modified":"2025-11-24T16:23:05","modified_gmt":"2025-11-24T15:23:05","slug":"superbonus-110-proprietario-con-piu-unita-immobiliari","status":"publish","type":"news","link":"https:\/\/arlettipartners.com\/it\/superbonus-110-proprietario-con-piu-unita-immobiliari\/","title":{"rendered":"Superbonus 110: proprietario con pi\u00f9 unit\u00e0 immobiliari"},"content":{"rendered":"

Nel caso di proprietario di due distinte unit\u00e0 immobiliari (ad uso abitazione) facenti parte di un unico edificio, una con diritto di piena propriet\u00e0 e l\u2019altra a titolo di nuda propriet\u00e0 (con usufrutto a favore del padre), questi potrebbe fruire della detrazione di cui all”articolo 119 del decreto legge 19 maggio 2020, n. 34 (cd. Superbonus) e dell’opzione per la cessione del credito di imposta ai sensi dell’articolo 121 del medesimo decreto.<\/p>\n

L\u2019Agenzia delle Entrate risponde precisando che l’agevolazione spetta anche se gli interventi sono realizzati su edifici non in condominio in quanto composti da pi\u00f9 unit\u00e0 immobiliari (da 2 fino ad un massimo di 4) di un unico proprietario o comproprietari.<\/strong> Nel caso di specie, l’edificio \u00e8 composto da due unit\u00e0 immobiliari di cui il soggetto \u00e8 titolare, rispettivamente, della piena propriet\u00e0 e della nuda propriet\u00e0.<\/p>\n

Pertanto, potr\u00e0 accedere, nel rispetto di ogni altra condizione richiesta dalla normativa e ferma restando l’effettuazione di ogni adempimento richiesto alla agevolazione in esame e optare eventualmente per la cessione del credito corrispondente alla detrazione spettante, ad istituti di credito e altri intermediari finanziari.<\/p>\n

Risposta ad Interpello n. 58 del 27\/01\/2021<\/p>\n","protected":false},"excerpt":{"rendered":"

Edificio composto da due unit\u00e0 immobiliari di cui rispettivamente la piena propriet\u00e0 e la nuda propriet\u00e0 appartengono ad un unico soggetto <\/p>\n","protected":false},"author":47,"featured_media":109779,"template":"","meta":{"_acf_changed":false,"footnotes":""},"categories":[1678,1450],"tags":[],"country":[1503],"container":[],"service":[6460],"tag-di-competenza":[5604],"class_list":["post-109778","news","type-news","status-publish","has-post-thumbnail","hentry","category-building-bonuses","category-income-tax-law","country-italia","service-building-bonus-assistance-italy-eng","tag-di-competenza-team-fiscale-italia-it"],"acf":[],"yoast_head":"\nSuperbonus 110: proprietario con pi\u00f9 unit\u00e0 immobiliari - Arletti Partners<\/title>\n<meta name=\"description\" content=\"Edificio composto da due unit\u00e0 immobiliari di cui rispettivamente la piena propriet\u00e0 e la nuda propriet\u00e0 appartengono ad un unico soggetto.\" \/>\n<meta name=\"robots\" content=\"index, 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