Using the Superbonus Building to rebuild homes damaged by the 2016-2017 earthquake in central Italy has become simpler. Revenue Agency and Special Commissioner for Reconstruction, Giovanni Legnini, developed and published an operational manual for the joint use of Superbonus and a state-granted reconstruction contribution that simplifies reporting and billing procedures for interventions and simplifies access to tax deductions, and also permits in the case of already started business.
The evidence, presented by the Agency’s Director, Ernesto Maria Rovini, and the Reconstruction Commissioner, is the result of an in-depth comparison between the two structures, which also included the Ministry of Infrastructure and Sustainable Mobility, and responds to different needs: to coordinate excellent rewards and contribution tools, making use of public resources. The large assigned to these goals is more effective; Simplify the activities of professionals and companies.
And once again intends to: maximize the benefits to the citizens, bearing in mind that Superbonus is left to the owners of the buildings damaged by the earthquake for the portion of the expenditures not covered by the public contribution, which is sometimes insufficient; Reconstruction of safer and more environmentally efficient homes. The 2016-2017 earthquake rendered nearly 80,000 buildings unusable: 20,000 applications were submitted for grants, 9,000 had already been approved, with half of the interventions already closed and about 4,500 construction sites under construction so the audience of potential beneficiaries is very high.
As indicated in the opinion of the Supreme Council of Public Works, access to Superbonus is also possible if the works are already in progress. In this case, “the necessary declarations, usually required before the commencement of the works, must be submitted immediately in design form or as supplementary documentation during the works” as mentioned in the joint memorandum.
A contribution-financed reconstruction project that uses Superbonus for equity acquired by the owners can be presented as a single project, accompanied by a single metric calculation. In this case, the tax deduction can also be recognized on supplementary expenditures and not necessarily those related to so-called “driving” and “towing” interventions, provided for in the General Regulations on Superbonus, provided that they are made with the reconstruction contribution
Finally, the guide focuses on the enhanced Superbonus, which can be used as an alternative to the general reconstruction contribution, both in the Crater of 2016 and in the Crater of L’Aquila 2009. The superbones increased by 50%. For example, the spending ceiling on reinforcement anti-seismic interventions increased from 96 to 144 thousand euros, for “propulsive” thermal systems from 30 to 45 thousand euros, and for “broken” installations from 60 to 90 thousand euros. Every real estate unit.
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