Superbonus, the act that blocks work without motivation must be urgently reviewed

01/09/2022 – The disputes that arise when an intervention incentivized with the Superbonus is carried out must be resolved in a certain and rapid time to avoid that the inaccuracies in the acts of the Municipality and the timing of justice cause the concession to be lost.

This is the principle that emerges fromordinance 780/2022with which the Piedmont TAR imposed on the Municipality the re-examination of the provision prohibiting the continuation of the works and, in the meantime, suspended its effectiveness.

Superbonus, the case

The judges ruled on the case of a condominium, which presented a Scia for the construction of an elevator inside the building facilitated with the Superbonus.

The Municipality has imposed a ban on the continuation of the activity, arguing that the intervention does not respect the constraints imposed by the Technical Implementing Regulations of the municipal Master Plan.

According to the condominium, which filed an appeal, the intervention aims to overcome the architectural barriers and the Municipality has not disclosed the conclusions of the investigation on the damage that the intervention would cause to the building.

The condominium therefore requested the cancellation of the municipal provision, after suspending its effectiveness, because otherwise it would not be able to meet the deadlines required to take advantage of the Superbonus.

Superbonus, certain times for the review

The judges considered it appropriate a review of the provision also in relation to the risk of not being able to take advantage of the Superbonus due to the timing of the judgment.

The TAR therefore suspended the provision and imposed on the Municipality to re-examine the within a period of 90 days.

At the end of the 90 days, the Municipality must therefore provide a new provision, containing the reasons that possibly justify the prohibition to continue the work. Otherwise, that is, if the Municipality cannot find the right reasons, the judges will cancel the provision and the work will be able to continue without further waste of time.

Superbonus, the deadlines for condominiums

The need to quickly define the issue, and understand if the work can be carried out, is fundamental since the Superbonus is subject to deadlines, after which the incentive becomes less convenient.

In condominiums and buildings with up to 4 real estate units with a single owner, to obtain the deduction with a rate of 110%, it is necessary to bear the expenses by 31 December 2023. After this date, the deduction rate decreases to 70% for expenses incurred by 31 December 2024 and 65% for expenses incurred by 31 December 2025.

Source: Le ultime news dal mondo dell'edilizia by

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