Cila Superbonus, what happens if the Municipality declares it ineffective

08/05/2023 – What happens if the Municipality declares the ineffectiveness of the CILA Superbonus? The first consequence is that the works cannot be carried out, the second is that the interested parties present an appeal and a dispute arises.

The result is a climate of uncertainty, as well as delays in the construction site.

The Calabria Tar has faced a similar case with ordinance 175/2023.

CILA Superbonus, the case

The judges ruled on the appeal, presented by a condominium, against the declaration of ineffectiveness of a CILAS ordered by the Municipality.

The condominium intends to carry out an energy efficiency intervention and presented the CILAS on 22 November 2022, therefore just in time to take advantage of the 110% Superbonus also in 2023.

The Municipality declared the ineffectiveness of the CILA Superbonus. Consequently, the condominium requested the annulment, subject to suspension, of the provision issued by the Municipality.

CILA Superbonus, the powers of the Municipality

The judges of the Calabria Tar started from an assumption: the Municipality has the power to repress any building abuses detected during or after the completion of the works.

Outside of this power, the judges do not believe that the Municipality can exercise inhibitory powers with respect to the works indicated in the CILA Superbonus.

Since, due to the declaration of ineffectiveness of the CILA Superbonus, the condominium could lose the deduction, the judges suspended the effectiveness of the Municipality’s provision and set the hearing for November 29, 2023 to deal with the matter on the merits.

CILA Superbonus and change of rules in 2023

We remind you that the legislation on tax deductions in construction has undergone several changes and that the date of presentation of the CILA Superbonus determines the rate of the deduction.

Condominiums can also obtain the Superbonus with a rate of 110% in 2023 if:
– the assembly approved the works by November 18, 2022 and the Cilas (or the request for the qualification) is presented by 31 December 2022;
– the assembly approved the works between 19 and 24 November 2022 and the Cilas (or the request for the qualification) was presented by November 25, 2022.
– the request for the qualification for the interventions of demolition and reconstruction is submitted by 31 December 2022.

Returning to the case examined, it can be stated that the suspension of the declaration of ineffectiveness puts the CILA Superbonus back on track, with the possibility of accessing 110%.

However, a margin of uncertainty remains. The Tar will pronounce definitively in November and, against this decision, it will be possible to present an appeal before the Council of State.