Bonus 110%: green light for sports facilities

The Internal Revenue Service announces that the 110% Superbonus deduction will also be available for municipally owned sports facilities. But what are the conditions for claiming it? Italgreen tells you.

Who is the superbonus intended for?

For municipal sports facilities registered with CONI comes the Superbonus, which will be intended exclusively for locker room works. As reported by the website of the revenue agency in fact " The Superbonus applies to interventions carried out by amateur sports associations and clubs, limited to works intended only for buildings or parts of buildings used as locker rooms."

How to access the bonus?

To be eligible for the bonus you will need to carry out upgrading works aimed at energy efficiency, static consolidation or reduction of seismic risk that will allow the building an improvement of at least two energy classes. The above work must be carried out no later than June 30, 2022.

The aim is to reduce fuel consumption and the reduction of CO2 emissions into the atmosphere, as well as to improve the management of facilities serving sports facilities.

In detail, the Superbonus is due in the case of:

• thermal insulation interventions on the envelopes (so-called "thermal coat")
• replacement of air conditioning systems
• earthquake-resistant interventions

These works can also be combined with and facilitated other interventions such as the installation of photovoltaic systems and energy efficiency interventions.

In addition to the above, the beneficiary will have to be the owner or holder of the building, in possession of a suitable title and consent to carry out the work by the owner.

How to start the paperwork?

In addition to all the documents usually required for these interventions (invoices, tax receipts, traceable payments, etc.) for the Superbonus it is necessary that the intervention performed on the building leads to an improvement of at least two energy classes, as reported above.

To ascertain this improvement it will be necessary to submit:

• an access to the records demonstrating that the structure is not subject to building abuse
• 3 energy performance certificates.

Following this, by the time the work is completed, the following will also have to be submitted:

• an authorization title complete with graphic tables and metric calculations
• an endorsement of compliance and a technical certification attesting to the technical requirements and the appropriateness of the expenses
• one or more files at the ENEA site
• a statement on the congruity of the costs incurred

Contact Italgreen without obligation to be followed in all the paperwork necessary to take advantage of the Superbonus!