Superbonus 110% at the crossroads. The Pnrr simplification-governance decree law - which the government has armored in Parliament with trust - introduces a series of changes to the facilitation, which, we recall, includes two incentives: the 110% eco-bonus and the 110% earthquake bonus. The first maxi-deduction is granted on building works that bring to the property an improvement of at least two energy classes (or in any case the achievement of the highest energy class that can be obtained). The second, on the other hand, concerns interventions that improve the seismic class of buildings, provided that they are located in high, medium-high or medium-low risk seismic areas (zones 1, 2 and 3).
There are five new features, all of a procedural nature.
1) THERMAL COAT AND ANTISEISMIC CURB
The two interventions do not contribute to the calculation of distance and height, notwithstanding the rules on minimum distances.
2) FORMAL VIOLATIONS
The "purely formal violations that do not cause prejudice to the exercise of the control functions" do not involve "the forfeiture of the tax benefits limited to the irregularity or omission found".
3) TIMES TO TAKE RESIDENCE IN CASE OF PURCHASE
If the property has just been bought and is undergoing the works that give the right to the 110% superbonus, the deadline for establishing residence in the new property purchased is extended from 18 to 30 months without losing the tax benefits associated with the purchase.
4) SCOPE OF "EXTRAORDINARY MAINTENANCE"
The decree specifies that "extraordinary maintenance" - and therefore must be carried out through Cila (the sworn communication of the start of work) superbonus 110% model - also interventions that concern "the structural parts of the buildings or the elevations".
5) FREE BUILDING
For works classified as "free construction" from Consolidated text of legislative and regulatory provisions on building matters it will not be necessary to present the Cila Superbonus model: the one with the simple description of the intervention will suffice. Furthermore, the decree specifies that, "in the event of variations during construction, these are communicated at the end of the works and constitute an integration of the Cila presented" and that "the Scia (certified notification of the start of activity) is not required".
