Superbonus, the key points: here’s who can get the maxi-discount and who will be cut out

MILAN. There is a lot of concern among taxpayers regarding the new superbonus introduced by the recent decree. The Caf Cia clarifies the novelties in a guide and in particular underlines that transfers and discounts are possible if already authorised. Not everyone will therefore be affected by the decree. Here’s what to know:

The Caf Cia underlines that those who already have the works underway that fall within the various building intervention measures benefiting from tax breaks and the mechanisms for transferring/discounting the corresponding credit on the invoice, have nothing to fear. “Citizens must have the right information, otherwise worries spread like wildfire even when there is no need” says the president of Caf Cia, Nicola Antonio Sichetti who then clarifies how starting from 17 February, in relation to speeches by:

a) recovery of the building heritage;

b) energy efficiency of buildings;

c) adoption of anti-seismic measures;

d) recovery or restoration of the facade of existing buildings;

e) installation of photovoltaic systems;

f) installation of columns for recharging electric vehicles

g) overcoming and eliminating architectural barriers;

the discount on the invoice or the transfer of credit is no longer allowed.

In any case, the same options (invoice discount and credit transfer) can be used for energy efficiency measures, bonus earthquakes, photovoltaics and the installation of charging stations for electric vehicles, started or to be started, which as of 17 February are in the conditions listed below:

a) for interventions other than those carried out by condominiums, the sworn notice of commencement of works (CILA) is presented;

b) for the interventions carried out by the condominiums, the resolution of the shareholders’ meeting which approved the execution of the works is adopted and the certified notice of commencement of the works (CILA) is presented;

c) for interventions involving the demolition and reconstruction of buildings, the application for the acquisition of the permit is presented.

The interventions that do not fall within those relating to energy efficiency, the bonus earthquake, the installation of photovoltaic systems and the installation of charging stations for electric vehicles, started or to be started, which as of 17 February are found in the following conditions, continue to benefit from the credit assignment and the invoice discount if:

a) the request for the qualification has been presented, if necessary;

b) for the interventions for which the presentation of a permit is required, the works have already started;

c) the preliminary contract is duly registered, or the final contract for the sale of the property has been stipulated, in the case of the purchase of real estate units.

The other provisions of the decree, made up of only three articles, concern the impossibility for local authorities to purchase building credits and the very important discharge of liability of the purchaser of the credits in question or of the company that has applied the discount in invoice, in the event that it has behaved in good faith and is in possession of the documentation specifically provided for in the decree itself (building permits, notification to the Local Health Authority, photo and video evidence of the execution of the works, cadastral surveys, visa of conformity, sworn statements.