Superbonus, interventions with CILAThe Simplifications Decree established that the interventions facilitated with the Superbonus, except those that involve the demolition and reconstruction of the building, are considered extraordinary maintenance and can be carried out upon presentation of the certified communication of commencement of works (CILA).
The CILA must alternatively certify:
– the details of the qualifying title which provided for the construction of the property;
– the details of the provision that allowed the legitimacy of the property, such as the qualification for amnesty;
– that the construction of the building was completed before 1 September 1967.
As explained by Anci in a comment to the Simplification Decree, the legitimate state of the properties is not required, i.e. the documentation, issued by a qualified technician, showing the regularity of the property and the absence of urban planning violations.
Superbonus, the responsibility of professionalsA updating and standardization models to eliminate any doubt about the need for the professional to assert the regularity of the actual state of the property, that is the regularity of any interventions carried out after its construction.
The Anci specifies that this simplification is valid only for the purpose of tax relief. Any abuses, which may be present, “can still be reported and punished, but the technician will not have to ascertain them in advance”.
This limits the responsibilities of the professionals, who cannot be called into question if the superbonus is revoked due to the presence of an abuse carried out after the construction of the property.
Source: Le ultime news dal mondo dell'edilizia by www.edilportale.com.
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