This article is continuously updated as it aims to document, step by step, a real-world case study of the Superbonus application.
The application of Articles 119 and 121 of the Relaunch Decree to an existing building requiring extraordinary maintenance will involve thermal insulation interventions on opaque vertical, horizontal, and inclined surfaces.
Possible interventions include:
Thermal insulation on opaque surfaces (leading)
Installation of new heating systems (leading)
Replacement of windows and doors (led)
Installation of photovoltaic systems (led)
Installation of shading systems (led)
Installation of electric charging stations (led)
It is essential to understand from the outset that the building must be in exactly the same state of volumetric consistency before and after the energy efficiency intervention, and the surface of the envelope must be in exactly the same condition (opaque surfaces and glazed surfaces).
Therefore, it is absolutely preferable (mandatory) that any modifications to the building be made prior to the energy retrofitting work. This way, the Ape PRE and Ape POST refer to a perfectly identical building, in terms of volume, shape, and elevations, and avoid the risk of invalidating the requirement for the 110% deduction, i.e., a double energy efficiency improvement on a comparable building.
In this specific case, the client requested the creation of a heated laundry room and an unheated cellar on the ground floor, reducing the size of the existing garage.
See the example with demolitions represented in yellow and constructions in red.
On the first floor, a bathroom will be added to the living area and a walk-in closet space will be created, taking advantage of the large hallway. Furthermore, the windows in the bedrooms adjacent to the balcony will be removed to make way for two large French windows.
These works will be carried out prior to the extraordinary maintenance procedure for energy efficiency projects and will be eligible for a 50% tax deduction.
In any case, the water bonus and furniture bonus will also be eligible.