It will be that after reading yet another response from the Revenue Agency we now have full knowledge of the tax address on certain issues related to tax deductions in construction. There is no doubt, however, that specific cases apart from the requests of taxpayers linked to the eco-bonus and the sismabonus (ordinary or 110% enhanced) always concern the same macro-arguments:
- the beneficiary;
- the volumetric increase;
- the presence of the heating system;
- the calculation of the spending limits in the case of several real estate units, appurtenances and in the case of splits and mergers;
- the times for the technical certification required for the sismabonus;
- the change of seismic zone.
Sismabonus and Asseverazione: new response from the Revenue Agency
And it is precisely on these last two topics that the Revenue Agency responds in the new reply no. 624/2021 for object “Superbonus – Sismabonus purchases in the event of a change in the seismic zone of the municipality in which the real estate unit is located, from class 4 to class 3, which occurred after the release of the building permit – Article 119 of the decree law 19 May 2020, n. 34 (Relaunch decree)“.
An almost obvious answer in the light of the many interventions on this topic but which is useful for consolidating again some formal aspects related to the significant dates that can affect the use of the Sismabonus in the case of “late certification”.
In the present case, the taxpayer represents this situation:
- demolition and reconstruction intervention with seismic improvement of one or more classes of a building in seismic zone 4 carried out by a construction company on the basis of a building permit requested March 13, 2019 and issued by the Municipality on June 6, 2019;
- intervention started on 30 September 2019;
- the construction company intends to sell the real estate units with deed by 30 December 2021;
- in March 2021 a resolution of the Regional Council reclassifies the seismic zone of the municipality on which the real estate unit object of the application stands from class 4 to class 3;
- Annex B (certification pursuant to article 3 of the decree of the Ministry of Infrastructure and Transport of 28 February 2017, n.58) filed by April 2021;
- attachments B1 (certification of the construction manager), and B2 (certification of the static tester) provided for pursuant to Article 3, paragraph 4-ter of the decree of the Ministry of Infrastructure and Transport of February 28, 2017, n. 58, will be deposited by the end of the works, scheduled for September 2021.
The question is simple: there are the prerequisites for accessing the SuperSismabonus for purchases (Article 16, paragraph 1-septies of Legislative Decree No. 63/2013, enhanced to 110% by Article 119, paragraph 4 of Legislative Decree No. 34/2020 )?
Sismabonus purchases, change of seismic zone and late sworn certification
As mentioned, the response of the Revenue could not have been different (this is the reason for the title of this article “Sismabonus and Asseverazione: AE response discounted at 110%“).
In accordance with the opinion of the High Council of Public Works of 5 June 2020, the sismabonus purchases are also due to the buyers of the real estate units located in the seismic zones 2 and 3, subject to interventions whose authorization procedures began before 1 May 2019 (date of entry into force of the provisions that extended the concession also to properties located in the municipalities falling within the seismic zone 2 and 3) even if the certification in question was not promptly submitted, provided that the aforementioned certification is presented by the company within the date of signing of the deed of the property subject to the seismic risk reduction interventions and delivered to the buyer for the purpose of accessing the benefit in question.
This is in order not to preclude the application of the benefit in question in the hypothesis in which the fulfillment had not been carried out since, according to the pro tempore regulations in force, the buildings subject to the anti-seismic interventions did not fall within the scope of application of the facility. .
This principle can also be applied in the present case, given that the fulfillment was not carried out as at the date of submission of the request for the qualification the Municipality was included in seismic zone 4 and, therefore, did not fall within the scope of application of the aforementioned article 16, paragraph 1-septies, of the law decree n. 63 of 2013.
It follows that the Applicant, on the assumption that all the regulatory requirements not subject to questioning are met, can benefit from the Sismabonus purchases by applying the higher rate provided for in article 119, paragraph 4, of the Relaunch Decree (Superbonus).
For the purposes of the deduction, without prejudice to compliance with the condition that the properties are sold by the construction company within 18 months from the end of the works and in compliance with all other conditions provided by law, the aforementioned sworn statement must be submitted by the company starting from date of production effects of the regional seismic reclassification (sixty days from publication in the Regional Bulletin on March 16, 2021, or from May 15, 2021) and by the date of signing the deed of the property. Finally, the same sworn statement must be delivered to the buyer for the purposes of accessing the benefit in question.