Legislative Decree no. has reached its final stage, with the conversion into law, without modifications. 212 of 29 December 2023 – in force from 30 December 2023 – containing urgent measures on superbonus and architectural barriers.
The rules of greatest interest concern:
– Provisions regarding bonuses in the construction sector (art. 1)
It is envisaged that the deductions for interventions subject to superbonus (former art. 119, Legislative Decree 34/2020, as converted into law), for which the invoice discount or credit transfer option has been exercised based on the progress of the works carried out up to 31 December 2023, are not subject to recovery by the Revenue Agency, in the event of failure to complete the works, “even if this circumstance leads to failure to satisfy the requirement of improving two energy classes”. This, unless “the non-existence, even partial, of the other requirements that give right to the tax deduction is ascertained”. In this context, the payment of a contribution is also provided for the subjects affected by the previous provision with a reference income (determined pursuant to art. 119, paragraph 8-BIS.1, Legislative Decree 34/2020) less than 15,000 euros who have reached 60% of work progress by 31 December 2023 and have supported the expenses for the interventions in question from 1 January 2024 to 31 October 2024. To the Minister of economy and finance is entrusted with the task of regulating, with a specific decree, the criteria and methods of disbursement of this contribution, which will not contribute to the formation of the tax base of income taxes and for which – at the moment – funds have been allocated equal to 16,441,000 euros.
– Option for the transfer or discount in place of tax deductions and measures relating to interventions carried out in the municipalities of the territories affected by seismic events (art. 2)
It is established that, starting from 30 December 2023, the rules on the option for invoice discount or credit transfer are applicable only to demolition and reconstruction interventions with a request for a qualification prior to that date, thus limiting the exception in matter foreseen by the art. 2, paragraph 2, letter. c), second period, legislative decree 11/2023 (as converted into law). This provision, in fact, provided that the block of options provided by the same Legislative Decree 11/2023 did not operate, among other things, for interventions involving the demolition and reconstruction of buildings, relating to seismic zones 1, 2 and 3, included in plans for the recovery of the existing building stock or urban redevelopment, however named, which, before the date of entry into force of the aforementioned Legislative Decree 11/2023, were approved by the municipal administrations.
It is then envisaged that in the Municipalities of the territories affected by seismic events which occurred on or after 1 April 2009 where a state of emergency has been declared, for interventions subject to the superbonus started after 30 December, the taxpayers concerned will stipulate “within one year from the conclusion of the works covered by the aforementioned benefits, insurance contracts to cover damage caused to the relevant properties by natural disasters and catastrophic events occurring on the national territory”. A decree from the Minister of Economy and Finance and the Minister of Enterprise and Made in Italy is assigned the task of establishing the relevant implementation methods.
– Review of the tax deduction regulations for the elimination of architectural barriers (art. 3)
The regulations regarding the 75% tax deduction for the removal of architectural barriers referred to in art. are reviewed – starting from 30 December 2023. 119-ter, legislative decree 34/2020 (as converted into law). In particular, the objective scope of the benefit in question is limited to “documented expenses incurred up to 31 December 2025” relating “exclusively to stairs, ramps, lifts, stairlifts and lifting platforms”. From this perspective, on the one hand, paragraph 3 of the aforementioned art. is also repealed. 119-ter (which included in the benefit the interventions concerning the automation of specific types of systems: automatic doors, motorized roller shutters and shutters, automatic shutters and shutters); on the other hand, it is imposed that compliance with the requirements set out in the decree of the Minister of Public Works n. 236 of 14 June 1989, is “from a specific certification issued by qualified technicians”.
Again for the purpose of limiting the scope of application of the architectural barrier bonus, the derogation – previously in force in the matter – to the blocking of the exercise of the invoice discount and credit transfer options is finally limited to 31 December 2023. The following are excluded from this restriction: a) “condominiums, in relation to interventions on common parts of buildings mainly for residential use”; b) “natural persons, in relation to interventions on single-family buildings or residential units located in multi-family buildings, provided that the taxpayer is the holder of property rights or real rights of enjoyment over the real estate unit, that the same real estate unit is used as a main residence and that the taxpayer has a reference income not exceeding 15,000 euros” (determined pursuant to paragraph 8-BIS.1 of the aforementioned art. 119). This income requirement does not apply, however, “if in the taxpayer’s family unit there is a person with a disability ascertained pursuant to article 3 of law no. 5 February 1992. 104”. Also excluded are expenses incurred in relation to interventions to remove architectural barriers for which prior to 30 December 2023: “a) the request for the qualification has been submitted, where necessary; b) for interventions for which the presentation of a qualification is not required, the works have already begun or, in the event that the works have not yet begun, a binding agreement has already been stipulated between the parties for the supply of the goods and services covered by the works and a deposit has been paid on the price”.
To help condominium owners, other home owners and condominium administrators to identify possible ways out of the problems caused by the cessation of the 110% super bonus and, more generally, to address the various issues that may arise place in relation to the energy saving and seismic consolidation works carried out also taking advantage of this incentive, Confbuilding Calabria is establishing a specific “POST SUPERBONUS DOOR” at its regional headquarters in Catanzaro, vico III Raffaelli n. 10 – tel. 0961/741450 – email: (email protected)made up of experts in the legal, fiscal and technical fields.