The different classification does not affect the procedure necessary to carry out the interventions: the building permit continues to be requested. Instead, it becomes possible to get building bonuses.
The novelty is contained in the Law 34/2022converting the “Energy” Decree (DL 17/2022), published in the Official Gazette.
Renovation with demolition and reconstruction: the casesThe renovation with demolition and reconstruction can configure two basic scenarios:
– the reconstruction takes place faithfully to the demolished building;
– the reconstruction leads to a building with different shapes, elevations, volumes and grounds.
Another distinction must then be made:
– demolition and reconstruction is carried out in an area of no value;
– the demolition and reconstruction is carried out in a restricted area pursuant to the Code of Cultural Heritage and Landscape (D.lgs. 42/2004).
The Code of Cultural Heritage and Landscape provides different types of protection:
– Article 12 protects buildings classified as cultural assets;
– Article 136 protects buildings located in areas of significant public interest;
– Article 142 protects buildings located in areas identified by specific laws, namely: coastal territories included in the 300 meters from the shoreline, rivers and streams, mountains over 1,600 meters for the Alps and over 1,200 meters for the Apennines and islands, glaciers and glacial cirques, national and regional parks and reserves, the territories covered by forests and woods including those crossed or damaged by fire and those subject to reforestation restrictions, the areas assigned to agricultural universities and the areas burdened by civic uses, the wetlands pursuant to Presidential Decree 448/1976, the areas of archaeological interest.
Restructuring, the Consolidated Law on Building changesTo change the qualification of demolition and reconstruction interventions with modification of the shape, volume and typological characteristics, the new law modifies the Consolidated Building Act (Dpr 380/2001).
Until yesterday, in all areas subject to restrictions pursuant to D.lgs. 42/2004 and in the historical centers, the demolition and reconstruction interventions of the building qualified as building renovation only if carried out with the same shape, elevations, volumes and grounds. The demolitions and reconstructions with different shapes, elevations, volumes and sediments always qualified as new constructions.
The conversion law of the Energy Decree removes from this restriction the areas protected by law listed in article 142.
Below is a summary of the changes introduced.
Demolitions and reconstructions before the ‘Energy Decree’
Demolitions and reconstructions after the ‘Energy Decree’
Demolition and reconstruction, if renovation is ok to building bonuses
The Revenue Agency has clarified several times that one of the conditions for obtaining tax deductions, such as Superbonus, eco-bonuses and restructuring bonuses, is that the works are classified as building renovations. This is because the aim of the bonuses is to incentivize the restoration work of the existing building stock. Objective that would fail in the case of a new construction.
Source: Le ultime news dal mondo dell'edilizia by www.edilportale.com.
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