Sismabonus, 110% ok if the fairness of the expenses is certified by the end of the works

18/06/2021 – Who started in 2020 the works, with the relative payments, for the redevelopment of some residential buildings – through demolition, reconstruction and recovery with different shape and with a lower volume and surface – and presented, on 27 August 2020, at the one-stop shop of the Municipality, together with the SCIA, the asseveration of the seismic risk classes to certify the transition to two lower risk classes, can access the superbonus, as an alternative to the sismabonus, provided that by the end of the works it produces also the attestation of the adequacy of the expenses.

This was stated by the Revenue Agency with the Response 410 of June 16, 2021, in which it indicates to the taxpayer the correct procedure to follow in order to benefit from the concessions referred to in article 119 of the Relaunch Decree.

Sismabonus, the rules for 110%

For interventions relating to the adoption of anti-seismic measures admitted to the superbonus – the Agency reminds -, the professionals in charge of structural design, the direction of the works of the structures and the static testing, according to their respective professional skills, enrolled in the orders or colleges professional membership, certify the correspondent fairness of the expenses incurred in relation to subsidized interventions.

The subject issuing the compliance visa – adds the Tax Authority – verifies the presence of sworn statements and certificates issued by the professionals in charge. For the release of the documentation, the qualified technicians are required to stipulate a liability insurance policy, with a ceiling adequate to the number of certificates or sworn statements issued and the amounts of the interventions subject to the aforementioned certificates or sworn statements and, in any case, not less than 500 thousand euros.

In light of these provisions, Ministerial Decree 58/2017 was updated by article 2 of Ministerial Decree 329/2020, which, entered into force on 7 August 2020, has modified attachment B, containing the model relating to the asseveration of the designer, in order to also provide for the declaration relating to the appropriateness of expenses, envisaged by article 119 of the Relaunch Decree.

The attestation of the adequacy of the expenses, included in Annex B, in the opinion of the Agency, also on the basis of the clarifications provided by the Higher Council for Public Works, responds to one simplification of obligations and, consequently, its lack at the time the building procedure relating to the Scia was presented, it should not affect access to the Superbonus.

This is because, for the purposes of the Superbonus – continues the Agency -, paragraph 13, letter b) of article 119 of the Relaunch Decree, establishes that for anti-seismic interventions “the professionals in charge of structural design, construction management of structures and static testing ” certify, “also the corresponding appropriateness of expenses” e, pursuant to the following paragraph 13-bis of the same article, the said sworn statement “is issued at the end of the works o for each state of progress of the works on the basis of the conditions and within the limits set forth in art. 121 “. The Agency therefore believes that the certification must be produced within this last term.

Sismabonus, ok at 110% if the fairness of the expenses is certified

In the case in question, therefore, considering that the applicant claims to have produced the sworn statement in accordance with Annex B, the Agency considers that you will be able to benefit from the Superbonus, provided that by the end of the works you also produce the certificate of the appropriateness of the expenses.

In conclusion, the document reiterates that in the presence of anti-seismic interventions for which it is possible to benefit from 110%, the taxpayer can only use the Superbonus, while the “ordinary” discipline of the Sismabonus, referred to in article 16 of Legislative Decree no. 63/2013, can be applied in all other cases excluded from the enhanced superbonus facilitation.

Source: Le ultime news dal mondo dell'edilizia by

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