Sismabonus 110%, two declarations of the appropriateness of expenses required


16/02/2021 – To take advantage of the 110% Superbonus on interventions for the adoption of anti-seismic measures, two declarations of the adequacy of the expenses are necessary: ​​one to be drawn up before the start of the works by the designer, the other to be filled in by intervention concluded by the construction manager. The explanation, contained in the Faq n.2 of the Superior Council of Public Works, puts in order some passages of the rules that regulate access to the increased deduction and which could be interpreted as a contradiction.

Superbonus 110% and fairness of expenses

The Relaunch Decree (DL 34/2020), which introduced the 110% Superbonus for energy efficiency interventions and for the adoption of anti-seismic measures, a series of declarations, including the asseveration of the adequacy of the expenses with respect to the works carried out. This is to avoid “inflating” the estimates and obtaining a bonus that is disproportionate to the actual scope of the work.

Paragraph 13-bis of the Relaunch Decree explains that the declarations of the adequacy of the expenses relating to energy efficiency interventions and anti-seismic works must be issued at the end of the works or for each state of progress of the works.

From this formulation, it could be understood that the declaration of the adequacy of the expenses is one and must be issued at the end of the intervention, that is, when it is possible to verify that the amounts paid comply with the results achieved in terms of improving energy performance and anti-seismic safety.

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Sismabonus 110%, the doubt about double certification

A question was posed to the Superior Council of Public Works on the subject. An insider asked for a clarification pointing out that, to obtain the Sismabonus, before starting work for the adoption of anti-seismic measures, the designer must attach to the certified notification of commencement of activity (SCIA) or to the request for building permit:
– certification relating to the risk class of the building prior to the intervention;
– certification relating to the risk class achievable following the execution of the planned intervention.

Al completion of the works, the construction manager and the static tester (if appointed for complex interventions), certify the conformity of the interventions carried out with the filed project, as certified by the designer.

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To get the Superbonus on anti-seismic works, the Relaunch Decree states that the asseveration of the appropriateness of the expenses must be presented at the end of the works or for each state of progress of the works. In the question presented to the CSLP, the question is therefore asked whether two separate declarations should be submitted.

Sismabonus 110%, CSLP: double certification of the appropriateness of expenses

The CSLP explained that for interventions for the adoption of anti-seismic measures, the certification must be drawn up according to the indications contained in DM 329/2020, which amended Ministerial Decree 58/2017 containing the guidelines for the classification of the seismic risk of buildings and the methods for certifying, by qualified professionals, the effectiveness of the interventions carried out.

DM 329/2020 contains:
– the model relating to the asseveration of the designer, to be presented before starting the works;
– the model relating to the asseveration of the construction manager, to be presented upon completion;
– the model for the certification of the static tester, to be filled in only if requested;
– the model to be presented for each state of progress of the work.

Both in the model relating tocertification of the designer and in that relating to the asseveration of construction manager points relating to the asseveration of the adequacy of expenses and the possession of the insurance policy with a ceiling of no less than 500 thousand euros. This means that two declarations of the adequacy of the expenses must be made:
– one signed by the designer before the start of the works;
– one signed by the construction manager at the end of the works.

In the asseveration of the designer, the adequacy of the expenses must be estimated on the basis of a price list to be indicated. In the asseveration of the construction manager, the adequacy of the expenses must be verified on the basis of the result obtained with the intervention.

The points relating to the asseveration of the appropriateness of the expenses and the possession of the insurance policy must be filled in only if the Superbonus 110% is requested, while they must be ignored if the Sismabonus is requested.

Below one summary scheme on the sworn statements and certificates that each technician must draw up on the basis of the required tax deduction:

Technical Certifications / certifications required for the seismabonus Sworn certificates / attestations required for the super bonus
Designer – pre-intervention risk class
– achievable post-intervention risk class
– pre-intervention risk class
– achievable post-intervention risk class
– appropriateness of expenses
– possession of an insurance policy of 500,000 euros
Works manager – reduction of seismic risk in compliance with the filed project – reduction of seismic risk in compliance with the filed project
– appropriateness of expenses
– possession of an insurance policy of 500,000 euros
Inspector (where applicable) – seismic risk reduction declared in the project and certified by the construction manager – seismic risk reduction declared in the project and certified by the construction manager

Source: Edilportale.com by www.edilportale.com.

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