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For the purposes of the Superbonus, as required by paragraph 1 of art. 119 of the Relaunch decree, in order to be eligible for the subsidy, the insulation intervention must cover an area greater than 25% of the gross dispersing surface of the building. As regards the tretto, as clarified by the Revenue Agency with the answer 247/2021, the insulation of the roof covering unheated rooms, as in the case of the uninhabitable attic and the loggia, is allowed to be deducted only in the case of which other interventions on the walls exceed 25% of the gross dispersing surface.
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