The simplification decree 2021 modifies the Superbonus 110% regulations by intervening on substantial and procedural aspects of the measure
Simplification Decree 2021 and Superbonus 110%
The simplifications decree 2021, DL n. 77/2021 published in the Official Gazette no. 219 of 31.05.2021 contains the provisions on the “Governance of the National Plan for relaunch and resilience and first measures to strengthen administrative structures and to speed up and streamline procedures.” One of the most important innovations of the decree is represented by the amendments to art. 119 of the Relaunch Decree nn. 34/2020, which governs the superbonus 110%.
In fact, with the Simplification Decree there are further changes to the Superbonus regulations after those introduced by the August decree n. 104/2020, by the budget law 2021 n. 178/2020 and by the law decree of n. 59/2020.
This last intervention, implemented by the Simplifications Decree, has the aim of broadening the sphere of beneficiaries and making access to the measure easier.
110% more extended Superbonus
The new Law Decree no. 77/2021 modifies the 110% Superbonus regulations pursuant to art. 119 of the decree-law of 19 May 2020, n. 34, converted, with amendments, by law 17 July 2020, n. 77, in several places, let’s see them together.
Superbonus also for the removal of architectural barriers
In paragraph 4, after the first sentence, the following is inserted: “This rate also applies to the interventions provided for by art. 16-bis, paragraph 1, letter e), of the consolidated act as per the decree of the President of the Republic 22 December 1986, n.917, even if carried out in favor of persons over the age of sixty-five and on condition that they are carried out jointly with at least one of the interventions indicated in the first period and that they are not already requested pursuant to paragraph 2 of this provision “.
With this modification the interventions aimed at break down architectural barriers, even if carried out in favor of people over 65 years of age, fall within the superbonus if driven by at least one of the main interventions provided for by paragraph 1 of art. 119, provided that they are not already required by paragraph 2.
Super bonus also for nursing homes, barracks and hospitals
To art. 119 later, after paragraph 10, paragraph 10-bis is inserted, which in practice makes the spending limits for real estate units depend on the total surface area of the property. In fact, the new paragraph provides that: “The spending limit allowed for deductions referred to in this article, envisaged for individual real estate units, is multiplied by the ratio between the overall surface of the property subject to the energy efficiency, improvement or anti-seismic adaptation interventions provided for in paragraphs 1, 2, 3, 3-bis, 4, 4-bis, 5, 6, 7 and 8, and the average area of a housing unit, as obtainable from the Real Estate Report published by the Real Estate Market Observatory of the Revenue Agency pursuant to article 120-sexiesdecies of the legislative decree 1 September 1993, n. 385, for the subjects referred to in paragraph 9, letter d-bis), who are in possession of the following requirements:
a) carry out provision of social, health and welfare services, and whose members of the Board of Directors do not receive any remuneration or indemnity for their office;
b) are in the possession of properties falling within the cadastral categories B / 1, B / 2 and D / 4, by way of ownership, bare ownership, usufruct or free loan for use. The title of free loan for use is suitable for access to the deductions referred to in this article, provided that the contract is duly registered on a certain date prior to the entry into force of this provision “.
With this rule, the spending limit linked to the surface of the property applies to the subjects indicated in art. 119 paragraph 9 letter d) bis, or for:
- non-profit organizations of social utility referred to in article 10 of legislative decree no. 460,
- voluntary organizations registered in the registers referred to in article 6 of law no. 266
- social promotion associations registered in the national register and in the regional registers and of the autonomous provinces of Trento and Bolzano provided for by article 7 of the law of 7 December 2000, n. 383.
All this on condition that they carry out socio-health and welfare activities and are in possession of properties falling within categories B1 (boarding schools and boarding schools, boarding schools; shelters; orphanages; hospices; convents; seminars; barracks) B2 (Nursing homes and hospitals without end of profit), D4 (Nursing homes and profit-making hospitals).
Simplified access to Superbonus 110%
The last modification, which intervenes on the procedural aspects of the measure, provides for the complete replacement of paragraph 13 ter of art. 119, in order to simplify access to the 110% Superbonus through the following innovations:
1) Cila without certification of the legitimate status for extraordinary maintenance works
The new provision provides that “The interventions referred to in this article, with the exception of those involving the demolition and reconstruction of buildings, constitute extraordinary maintenance and can be carried out by means of a sworn communication of commencement of works (CILA). CILA certifies the details of the qualification that provided for the construction of the property subject to intervention or of the provision that allowed it to be legitimized or it is certified that the construction was completed on a date prior to 1 September 1967.
2) Presentation of the CILA without certification of the legitimate status referred to in article 9-bis, paragraph 1-bis, of the decree of the President of the Republic 6 June 2001, no. 380.
3) Specific cases of forfeiture of the tax benefit art. 49 Presidential Decree 380/2001
The following provision establishes in which cases the forfeiture of the tax benefit referred to in Article 49 of the Presidential Decree no. 380 of 2001:
- “no presentation of CILA;
- interventions carried out in deviation from CILA;
- absence of the attestation of the data referred to in the second period;
- non-correspondence to the truth of the certifications pursuant to paragraph 14. “
Any evaluation of the legitimacy of the property subject to intervention remains unaffected. In any case, the urbanization charges due on the basis of the type of intervention proposed remain unchanged “.
With this new paragraph 13 ter an attempt has been made to solve the main problem that has hitherto slowed down the use of the Superbonus, that is, access to documents to verify town-planning-building compliance regarding, of course, extraordinary maintenance works.
Objective to achieve which it was decided to act on several fronts:
- first of all it was established that all interventions that access the 110% superbonus, if they do not involve demolition and reconstruction, are considered as extraordinary maintenance;
- then that these interventions can be initiated upon presentation of a Certified Commencement Notice (CILA) in which the technician will no longer be required to verify the legitimate status;
- finally, that in relation to these interventions, the forfeiture of the tax benefit envisaged by art. 49 of Presidential Decree no. 380/2001 (Consolidated Building Act) occurs only in the cases listed above.
– Simplification Decree 2021: all the news
– Superbonus 110%: the guide