If on the one hand the Super bonus at 110% it is a great incentive to facilitate thousands of interventions, on the other hand there is a risk of a block of works or the exposure of construction sites to some disputes.
What are the critical issues
The critical points are two and concern the variants in progress and the responsibilities in the certification of the qualification. Article 33 of Legislative Decree 77/2021 streamlines an authorization process as never before: after the revision of paragraph 13-ter of article 119 of Legislative Decree 34/20, Superbonus works (not demolition and reconstruction) can be started by submitting a Cila, that is, a sworn commencement notice that does not make it necessary the attestation of the “legitimate status of the property“which is, however, a complicated requirement to ascertain especially for older buildings and buildings built when there was no requirement for a qualification: before 1942 in the inhabited centers and before 1967 outside of them. this aspect, in the provision there is another limit that concerns the variations of the work in progress, which the Cila does not admit: if some substantial element of the project has to be modified on site, it will be necessary to present a new sworn communication that has for the change is the object of the change, canceling the previous title At that point, however, problematic scenarios may open up on various fronts, financial and fiscal, linked to the connection between “driving” and “driving” works.
What happens in case of abuse
As reported IlSole24ore, a practical example is the replacement of the fixtures that must be carried out when the housing title of the driving works is active. By canceling the Cila, however, you could lose the 110% benefit for the towed works carried out in the meantime. And then there is in the way responsibility of professionals who are carrying out checks on documents and the legitimate status of the property because Article 33 explains that “any evaluation of the legitimacy of the property subject to intervention remains unaffected“. In this case, there will no longer be any tax deduction and the Municipality will be able to block the construction site and remove all unauthorized works: if a professional presents the Cila for a condominium without checking the qualifications and any amnesties, to the Municipality a check on past qualifications will suffice to find out if in those documents received there are elements that should not be there, blocking the construction site and neutralizing the superbonus.
To avoid any responsibility, therefore, the most careful and scrupulous professionals will still have to carry out all the verifications of the case on the state of legitimacy of the property, with the “feared” accesses to the documents. And they must also represent to the clients, in a precise manner, the presence of any discrepancies or abuses. This will have to happen even if, later, a simple Cila will be presented to the Municipality without attesting the legitimate status. This is why, due to the way simplification is structured, there is a risk of a paradox: especially in the most complex construction sites, Scia (Certified start-up notification) and verification of the legitimate status will in any case remain a rule for companies and professionals.