Incapacitated subjects can only take advantage of the credit transfer or invoice discount. Once the operation has been carried out, there are no longer any responsibilities towards the tax authorities if the income situation changes after the year of expenditure. As for the other questions, the Superbonus for the interventions on the common parts of the building and the one for the towed interventions on the individual apartments do not add up. Therefore each condominium will have the right to the deduction for the insulation in reference to the thousandth share of ownership and, therefore, to the sum due for the works. For towed interventions carried out in your home you will be entitled to an additional Superbonus for which the maximum allowable deduction is 60,000 euros in case of replacement of fixtures and 30,000 for the boiler, as indicated in the Mise Requirements decree.