the gray areas after the 5 changes

When it comes to tax deductions of 110% (super bonus), the key argument always remains that of the extension of thetime horizon of reference. And that is what we are talking about in Parliament on the eve of the approval of the next one
Budget Law 2022.

Superbonus 110%: what worked and what can be improved

What is not adequately talked about (or which is rarely talked about) is the need to take stock of the good things generated by the
superbonus 110% and on possible corrective measures that can make theactivities of professionals and companies, always looking for answers to increasingly precise questions that highlight a gray area where the error is just around the corner.

One aspect of these tax deductions is certain and is now highlighted on a monthly basis by theEnea in his reports on tax deductions for energy redevelopment: the superbonus 110%, especially after the simplifications of the
D.L. n. 77/2021, it’s working. And when we say it’s working it means:

  • is by encouraging spending on construction;
  • is reducing (if not zeroing given the need for Durc of congruity) undeclared work;
  • is improving the quality of real estate assets.

Superbonus 110%: regulatory changes

As mentioned, however, the 5 major changes made to date were not enough to clarify many doubts and possible interpretations on which they hide. many risks. We are talking about the following measures:

5 measures (actually 8 if we consider the conversions into law) that have tried to solve many critical issues or just extend the time horizon for using the 110% bonus.

Superbonus 110%: the gray areas

We will try to summarize what are (still) the many doubts of professionals and companies, taking as reference the
current legislation (therefore not the changes that could come as a result of the next Budget law and the conversion of the anti-fraud decree into law).

1. The driving-driven time horizon

The first doubt (which is not so doubtful) concerns the existing dichotomy between the time horizon envisaged for the driving interventions and those towed for condominiums. The current regulatory framework provides for a time horizon of 30 June 2022 for all but:

  • for the “condominium” beneficiary, the deadline has been extended to 31 December 2022, forgetting to extend the interventions carried out by the individual “natural persons” beneficiaries as well;
  • the current deadline for deducting the planned expenses for photovoltaics and storage systems to 110% is 31 December 2021.

Although there are still many who say that “it is not possible” that a towed can have a different deadline than the driving one (for very understandable technical reasons, see for example the double jump in energy class), caution wants (and we recommend it) to strictly follow the rule which, at present, does not provide for temporal exceptions for natural persons (whether they are single-family buildings or condominium units).

2. Driven interventions in the presence of constraints

Article 119, paragraph 2 of the Relaunch Decree provides that “If the building is subjected to at least one of the constraints provided for by the code of cultural heritage and landscape, as per legislative decree 22 January 2004, n. 42, or the interventions referred to in the aforementioned paragraph 1 are prohibited by building, urban planning and environmental regulations, the deduction applies to all the interventions referred to in this paragraph, even if not carried out jointly with at least one of the interventions referred to in the same paragraph 1, without prejudice to the requirements referred to in paragraph 3”.

The “aseptic” reading of this paragraph would lead to believe that in the presence of any constraint referred to in the Code of Cultural Heritage and Landscape, it is possible to carry out energy efficiency driven interventions in the absence of the driving forces (thermal coat and air conditioning system).

Although formally it is a correct interpretation, logically and technically it must be the driving interventions that cannot be carried out in the presence of constraints and the presence of any constraint of the Code of cultural heritage of the landscape is not sufficient.

In addition to this, there remains a doubt regarding the double jump in energy class: should it concern the entire building or only the real estate unit in which the towed interventions are being carried out? The standard does not clarify this.

3. Scope of the superbonus

The law provides that the 110% superbonus interventions that do not involve the demolition and reconstruction of the building can be carried out following the presentation of the CILAS. At least 3 questions are asked:

  • does the scope of CILAS fall outside the limits of the foreseen expenditure?
  • the law does not derogate from the normal building procedures provided for by Presidential Decree 380/2001, does CILAS therefore go in parallel with the ordinary securities or replace them?
  • in the subsequent evaluation of the legitimate status (art. 9-bis, paragraph 1-bis of Presidential Decree 380/2001) must CILAS be taken into consideration?

4. Scope of application of the anti-fraud decree

The Law Decree n. 157/2021 (Anti-fraud decree) entered into force on 12 November 2021. The problem arose on the application of the new requirements for interventions carried out and paid on a previous date for which the supplier has not yet sent the Revenue Agency the communication of the option for the discount on the invoice. For these interventions is it necessary to have a certificate of conformity and a certification of the adequacy of the costs?

The question was answered by one of the FAQs published on November 22, 2021 by the Revenue Agency which clarified that in these cases the regulatory regime prior to Legislative Decree no. 157/2021 but also admitted that it will be necessary to update the telematic procedures of the Revenue Agency for the transmission of such communications (update that will arrive by November 26, 2021).

The Revenue Agency has, however, reminded that the new system of preventive control and suspension referred to in the new art. 122-bis of the Relaunch Decree, introduced by Law Decree no. 157 of 2021.

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