50% bonus per appurtenant box, can it be transferred to the buyer?

Can the buyer of an apartment and an appurtenant garage take advantage of the remaining shares of the deduction, due to the previous owner, for the construction or purchase of the garage?

Fisco Oggi shed light on this doubt, responding to a taxpayer's question.

A taxpayer wrote to the Fisco Oggi mail because he is buying an apartment and an appurtenant garage.

Since the seller is taking advantage of the 50% deduction for the purchase or construction of an appurtenant box, the buyer asked if he can take over the concession, taking advantage of the remaining installments.

The Revenue Agency replied that the deduction due for the construction or purchase of the box, which the seller is using, may pass to the buyer provided that the seller has not expressed in the act of sale the will to continue taking advantage of the deduction.

In the absence of this indication, and if the same act reveals the attachment of the garage to the residential real estate unit, the buyer may request the remaining deduction shares.

Recall that a 50% tax advantage is entitled to:
— for interventions to build garages or appurtenant parking spaces, even under common ownership;
— for the purchase of already built garages and appurtenant parking spaces

In both cases, the deduction is calculated on the expenses for the construction of garages or parking spaces which, in case of purchase, must be demonstrated by a certificate issued by the seller.

If the sale is preceded by a compromise, the deduction is due only if the preliminary purchase is registered and if the appurtenant connection with the residential building emerges from it. Any down payments made before the registration of the act are not eligible for the deduction

The deduction for the construction or purchase of garages and parking spaces follows the same rules as the renovation bonus: this is a personal income tax deduction, to be divided into ten annual installments of the same amount, limited to private residential properties.

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