Building bonuses, less charges for free building work


13/01/2022 – The 2022 Budget Law, with paragraph 29 of article 1, exempts the free building interventions and those of less than 10,000 euros, an obligation introduced by the Anti-fraud Decree, transfused into the Budget Law for conversion.

But what are the interventions classified as free building?

ANFIT, the National Association for the protection of the Made in Italy window, answers this question by recalling the ‘Construction glossary’, contained in the DM 2 March 2018, a decree that will turn 4 years in a few months, but which – observes ANFIT – “has never received particular interest from the sector and has been little considered even in various public areas”.

“Its contents – continues ANFIT – are however clear and univocal. In fact, in the annex to the Decree there is a table which associates with the different types of intervention the category of intervention and the legal regime relevant “.

I types of intervention are those defined by the Consolidated Building Act (Presidential Decree 380/2001 and subsequent amendments) and consist of:
– ordinary maintenance;
– Extraordinary maintenance;
– restoration and conservative rehabilitation;
– building renovation;
– new building;
– urban restructuring.

For what concern legal regimeInstead, the Building Glossary classifies the types of building titles through the following alternatives:
free building;
– Start of Business Communication – CILA;
– Certified Start of Activity Report – SCIA;
– Certified Notification of Commencement of Activities alternative to the Building Permit – Super SCIA;
– Building Permit – PdC.

It is therefore particularly important – underlines ANFIT – to determine the legal category of belonging for the various interventions, in order to understand whether the bureaucratic steps are necessary or not. For example, the replacement, repair and renovation of doors and windows fall within the scope offree building.

It remains valid – remembers ANFIT – the ‘absorption’ criterion: in the event that the replacement of the windows and doors takes place within the context of a more articulated intervention for which a building practice has been opened, the replacement of the windows is included in the category of the most important works and, consequently, no longer falls within the construction sector free.


Free building, other interventions

But many other interventions are classified as free building. Among these the works of:
– repair, replacement, renovation (including related works such as sheaths, foundations, etc.) of external and internal flooring;
– refurbishment, repair, painting (including related works) of internal and external plaster;
– repair, replacement, renovation of: decorative element of facades (eg floor markers, moldings, cornices, pilasters), plumbing work (eg gutters, pipes, rain gutters) and drainage system, internal and external lining and, as already said, of internal and external window and door frames;
– installation including related works, repair, replacement, railing renovation and others anti-intrusion systems;
– repair, replacement, renovation, insertion of any accessory elements, necessary finishing (including related works) of finishing element of the scale and retractable ladder and furniture;
– repair, replacement, renewal, compliance with parapet and railing;
see the table attached to the Ministerial Decree of 2 March 2018.

However – finally underlines ANFIT – “the Revenue Agency, in the Guide to building renovation, has never implemented the indications contained in the Ministerial Decree of 2 March 2018. This does not take away the validity of the Decree itself – he adds -, but represents a typo that is often a source of misunderstandings “.


Source: Le ultime news dal mondo dell'edilizia by www.edilportale.com.

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