Superbonus 110%, how it works: news and simplifications

Perhaps, it is the right time that the Simplifications decree lives up to its name as regards the 110% superbonus. Thanks to the changes made in Parliament, explains laleggepertutti.it, it will be easier to start the work from a bureaucratic point of view: in fact, the Cila, that is the communication of the start of works, will be enough to start the structural interventions on the buildings subjected to the energy improvement works that give the right to the benefit. How is this procedure facilitated? First of all, if they are described in a simple way in the Cila, the interventions in free building are again considered as such. We speak, for example, of the installation of boilers or windows. Then, if there are any changes in the course of work, it will be enough to indicate them at the end of the works as an integration to the Cila.The one concerning the start of the works is not the only simplification approved in Parliament to try to push citizens to access the superbonus . According to the text approved by the parliamentary committees and submitted to the Chambers for the conversion of the decree into law, in the event that “purely formal irregularities that do not prejudice the exercise of control actions” are found, there will be no forfeiture of the facilities. tax only for the violation or omission found “. In other words: the maxi-concession expires only for the intervention object of the violation, not for all the other works in progress that give access to the superbonus. In fact, the text reads: “In the event that the violations found in the context of controls by the competent authorities are relevant for the purposes of disbursement of the incentives, the forfeiture of the benefit is limited to the single intervention subject to irregularity or omission “. Another important news is the one concerning the concessions on the first home. The decree, in its new version, establishes that, in the event that a property subjected to one or more interventions relating to the superbonus is purchased, the deadlines for establishing residence in the Municipality in which the property is located are extended: no longer 18 but 30 months from the date of signing the deed of sale, with a registration tax reduced by 2%. The deadline for benefiting from the 110% seismabonus has also been extended to 30 months on the purchases of earthquake-resistant houses, buildings in seismic zones 1, 2 and 3 demolished, rebuilt and then resold by construction companies or real estate renovations. The deed must be signed within 18 months of the conclusion of the works.Finally, the Simplifications decree converted into law provides for the possibility of installing photovoltaic panels even in historic centers, while the thermal coat – which changes the thickness and height of the building – will be in derogation to the legislation on minimum distances with buildings of other properties. The only flaw of the discussion in Parliament: nothing has yet been decided on the possible extension of the 110% superbonus until 2023. We will have to wait, therefore, for the next budget law.