The well-known Superbonus, provided for by art. 119 of the Relaunch Decree (DL n. or infrastructure for charging electric vehicles.
It should be immediately considered that art. 49 of the Consolidated Building Act (Presidential Decree no. 380/2001) establishes that the granting of any tax relief presupposes the town planning compliance of the property subject to intervention.
In this regard, the Simplification Decree (Legislative Decree no. 76 of 2020) introduced, in paragraph 1-bis of article 9-bis of the Consolidated Building Act, the concept of “legitimate status of the property”, an indispensable requirement to access to the Superbonus.
The legitimacy of the property, the law clarifies, is enshrined:
1) in the qualifying title that provided for or legitimized its construction, if abusive, that is to say in the original permit;
2) in the title that enabled the last integral building intervention performed on it (such as, for example, a complete renovation);
3) in any subsequent titles that have enabled partial interventions (such as, for example, the reconstruction of a facade).
I note here that the rule, contrary to what it should, does not refer to the updated survey of the actual state of the property, which is essential for identifying all changes, authorized or not, carried out after its construction. Not surprisingly, investigating the conformity of a property means comparing the original permit with the current survey and tracing any discrepancies identified to the building titles that have occurred over time, considering any discrepancies that cannot be justified by any qualifying title as abuses.
However, this is a complex operation, often made impossible due to the lack, for older buildings, of the original qualification.
Although foreseen in large cities already at the beginning of the twentieth century, in fact, the obligation to apply for a building permit was formally introduced in 1942 by the urban planning law (Law no. 1150/1942), only for inhabited centers and for the planned expansion areas. by the municipal regulatory plan, where in force, and extended to the entire municipal territory only in 1967, by the Ponte Law (Law no. 765/1967).
For buildings built before the introduction of the obligation, art. 9-bis of the Consolidated Building Act establishes that the legitimate state must necessarily be inferred:
1) “from the cadastral information of the first plant, or other evidence, such as photographs, cartographic extracts, archival documents, or other deeds, public or private, of which the provenance is proven”;
2) from the title that enabled the last integral building intervention;
3) any subsequent qualifications that have enabled partial interventions.
Finding the most dated documentation is not, however, easy and the unfaithful asseveration of the legitimate status of a property by the technicians constitutes a source of administrative and possibly significant criminal liability.
For this reason, the Legislator, “in order to simplify the presentation of the qualifications relating to interventions on the common parts”, with the approval of Law no. 126/2020, of conversion of the so-called August Decree (Legislative Decree no. 104/2020), established that the legitimate status of the condominiums must be ascertained exclusively with regard to the common parts, regardless of any abuses that may have occurred within the individual real estate units.
In fact, the Revenue Agency, if it ascertains the lack of one or more requisites necessary for the granting of the Superbonus, will recover the sum corresponding to the deduction unduly enjoyed, plus the interest and penalties provided for by law.
The notification of the assessment notices is expected by 31 December of the fifth year following that of irregular use, while, in the case of assignment of the credit, the recovery of the same can take place by 31 December of the eighth following year.
The recovery is always carried out against the beneficiary, without prejudice to any joint and several liability of the supplier who applied the discount and the transferees.
More specifically, as specified by the Revenue Agency itself in circular letter no. 24 of 8 August 2020: “suppliers and transferees are liable only for any use of the tax credit irregularly or to a greater extent than the tax credit received” with the consequence that “the transferee who purchased the credit in good faith does not lose the right to use the tax credit “.
How can REDD support those interested in benefiting from the Superbonus?
With the OrganizeREDD service, we automatically analyze the property’s documents. Once the original permit, the updated survey of the state of affairs and the intermediate building titles have been identified or found, with the proprietary software CompaREDD, we overlap the graphics, simplifying and shortening the investigation process described in principle.
With significant savings in time and money, we thus verify the legitimate status of the property, ascertaining the possibility for the customer to enjoy the tax deduction.