Simplifying is often a very “complicated” concept to understand. When we talk about legislation it becomes even more so because we tend to apply the concept by adding new elements that do everything but help those who have to apply the rules.
From simplification to complication
Anyone who deals with technical regulations knows what I’m talking about. There could be many examples: from the rules governing the world of public procurement to those concerning construction. A “prescriptive” world in which the word design has been trapped over the years with a disappointing result in terms of quality.
At this point you may be wondering where I want to go. Today we will talk about the last answer n. 423 published on 22 June by the Revenue Agency on the main issue that has monopolized the construction sector in the last year: superbonus 110%.
The complication of the superbonus 110%
The tax deductions of 110% tuned by Law Decree n. 34/2020 they caught everyone’s attention but in the wrong way. From an extraordinary facility that could really give that boost that the sector has been looking for for decades, we have moved on to the simple business complications office in which taxpayers, technicians, companies and, why not, specialist newspapers have begun to discuss the problems that have emerged in the course of ‘Opera.
Between rules of rhyming rank, corrective measures, implementing and related provisions, interpretations provided by the Revenue Agency, requirements and fulfilments, the 110% superbonus has become a source of heated discussions with contradictory and often useless interpretations. As for the energy requalification interventions (ecobonus) which, in order to be used, need
thermal system. Or seismic risk reduction interventions (sismabonus) which can be used only for certain seismic areas also depending on the day in which the practices were started. As if a building could be heated and cooled only by thermal systems as defined by point l-tricies, paragraph 1, art.2 of Legislative Decree no. 192/2005. Or as if a building in seismic zone 4 could not have problems of vulnerability such as to require interventions that should be facilitated as for the other areas.
Superbonus 110%, demolition and reconstruction: the application to the Revenue Agency
In the new case submitted to the “judgment” of the tax authorities, we are talking about one of the most controversial interventions and which required more attention: demolition and reconstruction. With a complication, in this case it involves two buildings, one heated and one not, to be demolished and rebuilt with a single building of two real estate units, different shape and air of sediment, and extension.
For this intervention, the “SCIA alternative to the building permit” has already been presented, works began in December 2020, respecting all the requisites required for the purpose of recovering the existing building heritage.
The taxpayer’s questions are clear: how does it work with ecobonus and sismabonus? how does it work with enlargement? and the towed intervention to replace the fixtures?
Superbonus 110%, demolition and reconstruction: only building renovation
The answer to these questions by the Revenue Agency is in line with many precedents and, as usual, begins by recalling the regulatory requirements provided for by art. 119 of the Law Decree n. 34/2020 (Relaunch Decree). At this point, legislation in hand and circular no. 24 / E of 2020, the Tax Authority recalled that in the event of demolition and reconstruction the 110% superbonus is due on condition that the intervention can be classified as a building renovation pursuant to art. 3, paragraph 1, letter d) of Presidential Decree no. 380/2001 (Consolidated Building Act) which, following the amendment made by the Simplification Decree of last August (Legislative Decree no. 76/2020), defines them as “interventions aimed at transforming the building organisms through a systematic set of works that can lead to a building organism that is totally or partially different from the previous one. These interventions include the restoration or replacement of some constituent elements of the building, the elimination, modification and insertion of new elements and systems. The demolition and reconstruction of existing buildings with different shapes, elevations, grounds and planivolumetric and typological characteristics, with the necessary innovations for the adaptation to the anti-seismic legislation, for the application of the legislation on accessibility, for the installation of technological systems and for energy efficiency. The intervention may also provide, only in the cases expressly provided for by current legislation or municipal planning instruments, increases in volume also to promote urban regeneration interventions. Interventions aimed at restoring buildings, or parts of them, possibly collapsed or demolished, through their reconstruction, also constitute building renovation, as long as it is possible to ascertain their pre-existing consistency. It remains understood that, with reference to properties subject to protection pursuant to the Code of cultural heritage and landscape referred to in Legislative Decree 22 January 2004, n. 42, as well as, without prejudice to the legislative provisions and urban planning instruments, to those located in the homogeneous areas A referred to in the decree of the Minister for Public Works April 2, 1968, n. 1444, or in areas similar to these on the basis of regional legislation and municipal urban plans, in consolidated historic centers and nuclei and in other areas of particular historical and architectural value, demolition and reconstruction interventions and restoration interventions of collapsed buildings or demolished constitute building renovation interventions only where the shape, elevations, grounds and planivolumetric and typological characteristics of the pre-existing building are maintained and no increases in volume are foreseen“.
The qualification of building works, as repeated several times, is the responsibility of the Municipality or other territorial body competent in the field of urban classifications, and must result from the administrative title that authorizes the works for which the taxpayer intends to benefit from tax concessions.
The volumetric expansion
On the possibility of accessing the superbonus for expenses related to the increase in volume for demolition and reconstruction interventions that can be classified in the category of “building renovation”, the clarifications are no longer counted and cite the note of February 2, 2021 prot. n. 1156 with which the Superior Council of Public Works states that unlike the 110% sismabonus, the 110% eco-bonus does not apply to the extended part.
In these cases it will be the responsibility of the taxpayer to separate the accounting into the two types of intervention (renovation and expansion) or, alternatively, to be in possession of a specific certificate indicating the amounts referable to each type of intervention, issued by the construction company. o restructuring or by the construction manager under his own responsibility, using objective criteria.
The heating system
Let’s go now to the second problem: the heating system.
The petitioner points out that one of the two buildings to be demolished has no heating system (as well as gas, water and electricity connections). In the final configuration we will have a single building with two real estate units, one on the ground floor and one on the first floor (the one with a system).
The Revenue Agency replies that having verified the condition of the definition of the building intervention (renovation) and in the presence of all the requisites and conditions provided by law:
- the instant will be able to benefit from the 110% seismabonus on both demolished single-family buildings;
- the applicant will be able to access the 110% eco-bonus only in relation to the expenses incurred for the building equipped with a heating system, it being understood that for the latter expenses the benefit does not apply to the expenses incurred for the part exceeding the pre-construction volume .
The towed intervention to replace the fixtures
With reference to the towed intervention to replace the fixtures, the answer is quite clear and admits that in the event of demolition and reconstruction there may be changes:
- of the dimensions;
- of the position;
Changes envisaged by the same definition of building renovation contained in Presidential Decree no. 380/2001.
“Considering – says the Revenue Agency –
that in these cases the principle of energy saving between the pre and post intervention situation is guaranteed by compliance with the minimum requirements set out in the decree of 26 June 2015 (the so-called Minimum Requirements Decree), which equates buildings subjected to demolition and reconstruction to new constructions ( see point 1.3 of Annex 1), it is believed that only the final situation can be valued and that, therefore, in the descriptive form prepared according to the model annexed to the decree of the Minister of Economic Development of 6 August 2020 (the so-called “Sworn Decree” ) information relating to the post-intervention situation must be indicated“.
Green light, therefore, by the tax authorities to the 110% eco-bonus for towed interventions to replace the fixtures with modifications.