green light for Super Bonus 110% Even in the case of repairs or buildings for the property. Confirmation comes later On Appeal No. 560/21 to the Revenue AgencyWhich revealed only yesterday the indicators contained in two opinions expressed by the Advisory Committee to Monitor the Implementation of Ministerial Resolution 28/02/2017.
This clarification was made possible by the request made by the owner of a listed house that was entered in seismic zone 3. The house in question needed a series of restoration and safety measures, which is why the owner asked if these works could be included in the 110% support, or at least in Help provided by samponos.
regarding this, revenue agency Specify that, with respect to the Super Bonus offered by the Reboot Ordinance, a discount of 110% is possible for those businesses”Aiming for energy efficiency as well as stable uniformity or seismic risk reduction for buildings“. still:”The new provisions are added to those already in force governing deductions due for energy rehabilitation of buildings (the so-called “environmental bonus”) as well as those relating to the restoration of the building’s heritage, including anti-seismic materials (the so-called “sismabonus”), currently governed by them, on Respectively, Articles 14 and 16 of the Decree-Law of June 4, 2013, n. 63“.
It follows thatfacilitation Provided by sismabonus to reduce earthquake risk can actually rise to 110% thanks to the introduction of the superbonus. “It is, precisely”Revenue Agency continues, “Anti-seismic interventions for the static integrity of the structural parts of buildings or assemblies of structurally connected buildings, referred to in Article 16 bis, paragraph 1, letter 1) of the Twire, relating to buildings located in seismic zones 1, 2 and 3 referred to in the Decree of the Chairman of the Board Ministers No. 3274 of March 20, 2003, including those from which the reduction of one or two classes of seismic risk arises, which was also implemented on the common parts of condominium buildings.
Therefore, after referring to the regulatory development of the construction sector, in its response to the appeal, the agency clarified that so far two opinions have been issued by the Advisory Committee to monitor the implementation of Ministerial Resolution 28/02/2017.
In particular, with Protocol No. 3600 dated April 7, 2021, the commission clarified that“Repairs or Buildings” It is fully included within the business covered by the deduction and is governed by Tuir (Uniform Income Tax Act). To this decision is added the subsequent opinion (Protocol No. 7035) of July 13, 2021, in which it was affirmed that Interventions Repairs or buildings are equivalent to those works that make it possible to develop the plasticity of the housing structure.
In any case, in order to obtain the franchise, a technical evaluation is still necessary, which nevertheless does not fall within the purview of the revenue agency. and the owner Who is applying to submit documents in which it is certified that anti-seismic and safety measures are part of those repairs and buildings expected to receive the super reward.
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