Superbonus 110, pay attention to the date of the building title

New clarifications on the date of the building permit for the Superbonus 110%

The Revenue Agency intervenes again in the matter of Superbonus 110%, Sismabonus 110% e building title.

With answer number 674 dated 06/10/2021, theRevenue Agency provides further clarifications regarding the start date of the procedures for issuing the building title, for interventions to reduce the seismic risk (Sisabonus 110%).

The request has as its object a collapsing building F / 2, on which the taxpayer has started building renovation works on 17/05/2016 but not yet concluded. The works partially carried out concern the demolition and reconstruction of a part of the building and the rehabilitation of another part of the building still to be carried out.

I jobs, began before the ministerial decree number 58/2017 came into force, which introduced Annex B for the purpose of certifying the class of seismic risk and before the entry into force of the law decree number 34/2019, which extended the possibility of carrying out facilitated demolition and reconstruction interventions in seismic areas 2 e 3.

With the 2021 Budget Law, the Sisabonus 110%, has also been extended to interventions for which the building permit has been issued starting from 01/01/2017.

Therefore, the Revenue Agency has specified that it is possible to access the deductions for expenses incurred from 01/01/2021 even if the qualification was issued starting from 01/01/2017, regardless of the start date of the authorization procedure, a hypothesis completely excluded before the amendments made by the 2021 Budget Law.

In the present case, the taxpayer obtained the permission to build on 17/05/2016, prior to 01/01/2017, therefore you will not be able to benefit from the superbonus 110% for expenses incurred from 01/07/2020 for anti-seismic building interventions, by virtue of the deadline set by the law for the issue of the qualification, to which the facilitation is subject.
Still, nothing is worth the presentation of the SCIA on 14/07/2021, as a variant, attaching thesworn statement the reduction of seismic risk.

Source: by

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