Superbonus 110% on illegal properties: that’s when it is allowed

Superbonus 110% on illegal properties: that’s when it is allowed
Superbonus 110% on illegal properties: that’s when it is allowed

Is the Superbonus 110% allowed on illegal properties? The answer comes from an official source: the Mef, Ministry of Economy and Finance, has stated that it is possible to obtain the Superbonus 110% also for facilitated building works to be carried out on illegal properties, but under specific conditions. Laleggepertutti.it remembers this, explaining that in this case the regulatory conflict can be said to be overcome, even if the abuse committed remains such and remains punishable. Therefore, even using the 110% Superbonus, it is not possible to obtain the amnesty, but this time the State exceptionally “turns a blind eye” and allows to obtain at least the tax relief.

Superbonus 110% on properties with building abuses: when is it allowed?

The 110% Superbonus is also allowed on properties that have urban planning or building irregularities of various kinds, such as construction in the absence of the necessary title (usually the building permit) or have essential differences from it and from the prescriptions contained in the municipal regulatory plans. Buildings constructed in this way integrate a building abuse, prohibited by law and subject to administrative or criminal sanctions and the demolition of the entirely abusive construction or of its irregular part.

The green light for the possibility of obtaining the 110% Superbonus also for properties with building abuses came with an answer provided by the Ministry of Economy and Finance to a question put forward by the Parliamentary Commission [1]. From the tenor of the response provided by the Mef, it would be more accurate to say that the Superbonus is not precluded to illegal properties, since tax relief is not allowed in all cases.

The dicastery has however announced the forthcoming publication of a circular from the Revenue Agency to clarify doubts on the issue. Meanwhile, let’s see what the ministerial response provided in Parliament by the Undersecretary for the Economy and Finance, Alessandra Sartore, has already said.

How to take advantage of the Superbonus for illegal properties?

The key point of the Mef’s response lies in the fact that the presentation of the “new Cila” (the sworn work commencement notice, drawn up in the specific format for the 110% Superbonus, and already commonly called Cilas), drawn up by the qualified design engineer “does not foresee the attestation of the legitimate state of the property “: in other words, the engineer, architect or surveyor is not required to declare whether the property is legal or not.

Therefore, the tax relief “passes” and is recognized, because this information is not necessary and its absence is not expected to prevent the recognition of the Superbonus 110%. Undersecretary Sartore, replying to the parliamentary question that had raised the question, in fact, specified that with this procedure “the fiscal aspect is separated from that on building regularity”.

The case dealt with in Parliament concerned a condominium that had requested the 110% Superbonus for a property built in deviation from the project for which the building permit was issued, but the abusive part was not amenable to amnesty (read here when a building abuse it cannot be cured); therefore, the owners risked losing the tax advantage, which now instead, according to the ministerial interpretation, can be used.

Cilas module for Superbonus 110%: what should it contain?

The law that introduced the 110% Superbonus, with the latest changes made in 2021 by the Simplification Decree bis [2], provides that the interventions tax-facilitated by the Superbonus 110% are achievable with the presentation of a special Notice of the beginning of the work sworn for the Superbonus, but this Cilas, unlike the ordinary cases treated with the normal Cila, does not require the addition of the certificate the legitimate state of the property [4]. Click here to download the new Cila Superbonus 110% module.

In any case, obtaining the Superbonus does not affect the control prerogatives of the municipal administrations: the abuse carried out remains such and is not remedied at all. Therefore, the person in charge remains subject to all the pecuniary, administrative and criminal sanctions provided, including the demolition of the completed work (in this regard, read the articles “What do I risk for a building abuse” and “Building abuse: everything there is to be know”).

If you want to know the conditions and requirements for obtaining tax relief, read our “Guide to the Superbonus 110% with the latest updates” and consult the Government website with all the Faqs which contain the answers to the most frequently asked questions.

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