The energy transition is important and the simplification of bureaucracy to achieve this result too. And so the words of the Minister of Energy Transition Roberto Cingolani on the fact that it was necessary to make it easier to access the 110% Superbonus facilities are finally finding application, thanks to a series of questions that are answered by the competent ministries on the basis of new regulations passed by the Government.

Among all the most important is that which concerns the granting of tax breaks even in the presence of buildings that are not entirely legitimate from an urban planning point of view. The latest government measures have tried to clarify this and the responses of the Ministry of Economy to the questions asked explain how to proceed. Of all the indications, the most important is undoubtedly the one recently provided by the Mef on the case raised with a question by the parliamentarians Pd Gian Mario Fragomeli and Gianluca Benamati. In fact, the clarification provided by the Ministry of Economy and Finance allows the unblocking of many jobs that until now had been stopped even due to small urban differences.

Irregular buildings

With the new Cilas (Certification of commencement of works sworn for the Superbonus) made operational by the Draghi Government, it is no longer necessary for the technician who completes it to certify the building or urban planning regularity of the property. In particular, the legitimate status of the property should not be put on paper. The Government, to be practical, has divided the two areas, the urban-building and the fiscal one. The Superbonus 110% has a more fiscal characterization, so it can be framed, in the sense that the concessions are not called into question by the urban aspects.

To make a practical case, if there is a discrepancy even in cases of properties that cannot be remedied for past abuses, energy efficiency can still be started and must in any case be reimbursed by the State with the Superbonus mechanism. No one will therefore be able to block the reimbursement procedure, once Cilas has been presented and the work has been completed.

Reconstruction and demolition

This novelty is accompanied by another equally important clarification. Basically, the concept of reconstruction has been better defined thanks to numerous answers given to questions sent to the Revenue Agency. The Ecobonus and the Sismabonus can also be used in case of demolition with reconstruction and volumetric increase compared to the existing situation. In fact, there is also the possibility of changing the shape and grounds and type of building. In these cases, however, the Superbonus can only be used with reference to the existing volume and not beyond.

Moreover, Anci, the National Association of Italian Municipalities, reported in a note that it had requested clarification from the Higher Council of Public Works about the possibility, even in areas subject to a landscape constraint, to intervene with a restructuring that involves the possibility of changing the shape, elevation and grounds of the building, as long as the volume is not increased. In this case the 110% concessions are absolutely allowed. Another thing, however, is the constraint of cultural heritage. On buildings that have a historical value, it is always necessary to ask the Superintendency for a prior authorization, which is not needed instead for the landscape constraint according to the opinion delivered by the Higher Council of Public Works to the Italian municipalities. All this makes it possible to relaunch the Superbonus which, since its departure, has often been hindered by bureaucratic issues that have slowed down its spending despite the excellent performances already achieved (over 5.6 billion deductions allowed as of August 31st, 115 million in Sardinia with an 80% increase in cases in the last two months taken into consideration, according to the Enea report).

The guide

Given the latest clarifications provided by the Revenue Agency, the Mef and the Higher Council of Public Works on 110%, the Ministry of Economy and Finance has announced that the publication of a Revenue circular dedicated to all the criteria is imminent interpretative on the Superbonus 110%. Doubts can thus be clarified by consulting the guide. And who until now has not yet decided to start work on energy efficiency with the possibility that the state returns even more than it has spent, will finally be able to find one more reason to do so. Without too many bureaucratic obstacles and above all with a complete guide to the hand drawn up by the Revenue Agency. And our economy will also be able to benefit from it at least until 31 December 2022, the deadline for completing the works.

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