Home bonus, can it be requested more than once?

The home bonus par excellence is the "renovation" one.
This is the benefit that is within everyone's reach, which does not require an increase in the building's energy classes (as was the case with the Superbonus) or an improvement in energy efficiency (which the Ecobonus requires).
The deduction recognized with the home bonus in question is 50% on a maximum expenditure of 96,000 euros.
The benefit is recovered in ten annual installments of the same amount and can be requested both for work carried out on the real estate unit and for those carried out on the common parts of a condominium.
The question we ask ourselves, however, is whether once the 96,000 euros of expenses that can be amortized with the bonus have been exhausted, it is possible to benefit from the benefit again.
The answer is the Revenue Agency.
read also Home renovation without CILA, here are the expected deductions How many times can you ask for the home bonus? The question posed to the Revenue Agency is whether, using the 96,000 euros with renovation works carried out with Cila presented to the Municipality, the renovation bonus can be requested again for works carried out, at a different time, for interventions not foreseen by the first Cila.
The Revenue Agency answers this question in the affirmative, the restructuring bonus can also be requested for the second intervention as long as it is considered independently deductible compared to the first.
With circular 17/2015, at point 3.2, the Revenue Agency underlines that if the interventions carried out in two distinct years are the continuation of one another, the expenses incurred in previous years are added to reach the maximum depreciable ceiling (of 96,000 euros).
This rule, however, cannot be applied if the subsequent interventions are autonomous and do not represent a continuation of the previous ones.
Let's take two examples to understand.
If a citizen carries out renovation work in his home which involves the demolition of partitions and the following year he carries out other work to create new dividing walls of the apartment, the interventions, even if carried out in separate years, are a continuation of one of 'other and the expenses incurred in the first and second year must be added to reach the maximum deductible limit of 96,000 euros.
If, however, in the first year you decide to renovate the roof of a house due to leaks, with a regular Cila presented to the Municipality and the following year you renovate the bathroom, an intervention not included in the Cila in question, the two interventions can be considered independent of each other and, in fact, the expenses do not add up to reach the maximum deductible limit.
In this case, therefore, the renovation bonus for the bathroom renovation is requested for the second time.
read also CILA simplified: is it valid for all home bonuses? When can two interventions be considered independently deductible? The interventions carried out on the property are considered independently deductible if the new ones carried out are certified with independent documentation compared to the previous ones.
Therefore, if both interventions require Cila, it must be presented twice; if, however, they do not require a qualification, the citizen must produce a self-certification for each one.