The Legislator with the Law Decree 77/2021 has simplified the procedure to access the Superbonus 110%. It introduced the possibility of using the CILA (sworn job start communication) for interventions related to the Superbonus. However, few know that the Superbonus 110% rewards building abuses with the CILA, as the technician is not required to declare them. In fact, if there are building abuses and the technician who draws up the CILA does not declare them, he risks nothing. This is because the CILA for the Superbonus does not provide for the declaration of town planning compliance.
In a previous article we examined the possibility of interventions to overcome architectural barriers and the facilities related to the Superbonus and Law 104. In this article, however, we analyze in detail what happens if there are building abuses and if you risk losing the Superbonus 110%.
Few people know that the Superbonus 110% rewards building abuses with the CILA
With the entry of CILA the procedure has been simplified and the technician is not required to declare building abuses for the properties subject to the Superbonus 110% subsidy. However, the risk in these cases is not the technician who draws up the CILA but the owner of the property.
In fact, the Municipality can call the owner to have to justify the discrepancies between what is in the Municipality and that described in 2021 at the time of the interventions.
But the paradox is that the owner of the property does not risk the Superbonus 110%, as the Law Decree 77/2021 limits the application of the Consolidated Law no. 380/2001 article 49. Therefore, in this case, the Tax Authority rewards the taxpayer.
However, the owner risks a building sanction, due to the discrepancies found between the declarations contained in the CILA and the previously deposited deeds of the property.
In addition, the Revenue Agency with resolution 14 / E of 29 November 2017, provides indications for the application of the deduction increased by 110% on buildings that carry out seismic interventions.
In particular, he specifies that, if extraordinary maintenance and anti-seismic interventions are carried out on the same property, the cost limit for both interventions is 96,000 euros. These details are also contained in the sismabonus guide of the Revenue Agency updated in July 2021.