The article examines new building applications and other renovation incentives after completion of Superbonus works.

At the time of writing, some taxpayers completing works supported by the 110% Superbonus were considering a new building application for separate work under other incentives. The article explains when a new spending limit might arise.
A separate project does not necessarily create an additional allowance in the same year. The article cites Piedmont regional ruling 901-349/2022, Revenue Agency Circular 15/E of 5 March 2003, paragraph 2, and parliamentary question 5-04939 of 22 June 2011. In the cases discussed, ongoing and new qualifying works on the same unit remained subject to an overall annual €96,000 ceiling, rather than separate cumulative allowances.

TWO PROJECTS IN THE SAME YEAR
If one project finishes and another starts on the same property in the same year, spending on the first can reduce the allowance available for the second. This can affect the timing of further expenditure.

Circular 17/E of 24 April 2015 is cited as distinguishing an independent project from a continuation, while retaining the annual eligible-spending ceiling for independent projects undertaken on the same unit in the same year.

The article applies the same distinction to Superbonus works: limits relate to the particular project and unit. A genuinely new project with its own building filing may have a new limit, but the timing and annual ceiling must still be considered, including whether earlier expenditure occurred in the same year.

CHECKING THE LIMIT
Both old-project and new-project spending during the year must be counted. Piedmont regional ruling 901-349/2022 of 15 April 2022 considered ordinary renovation in 2021 and 2022 alongside separately authorised structural seismic work begun in the first half of 2022. For the independent works undertaken on the same dwelling in 2022, it applied the €96,000 annual ceiling. This is a historical example, not confirmation of present-day eligibility.

SOURCE: FIAIP
Article by Luca Stefani