Superbonus 110% e SAL al 30 settembre: occhio alle varianti

Superbonus 110% and SAL at 30 September: watch out for the variants

A few weeks ago I started a refurbishment of a single-family building of my property, with a long delay compared to initial forecasts due to a series of problems accumulated over time. Unfortunately, during the works, the need emerged to present a variant to the deposited projects, both architectural and structural.
I would like to know if this variant must be submitted before the issue of the SAL scheduled for 30 September or if it can also be done after that date.

Superbonus 110%, SAL and variants: the expert replies

The question of the kind reader emphasizes the issue of tax bonuses and variants in progress, an aspect that is not dealt with by the specialized press and also by the Revenue Agency, as it is a mainly technical topic.

Unfortunately, the conditions that led to the need for the design variant are not specified, nor the type of work, nor whether it is a “substantial” variant, therefore the answer requires some premises.

First of all, it should be noted that the deadline of 30 September 2022, contrary to what is stated in the question, does not require the issuance of a real SAL with sworn statement, nor any payment. In fact, it is sufficient that, by 30 September, the technician in charge certifies (with modalities not detailed so far) the execution of 30% of the “total” works.

But there are other distinctions to be made before proceeding with the answer.

The variants in progress under the CILAS regime

As is well known, all Superbonus interventions – which do not involve the demolition and reconstruction of the building – must be legitimized by means of a CILAS and any variations must be communicated at the end of the works to integrate it.

The “substantial” variants, those for which written notice is required, are therefore incompatible with the CILAS regime, for the simple fact that they must be communicated before carrying out the work to the appropriate bodies, to allow the exercise of the power to check.

It goes without saying that if the CILAS can be changed only at the end (the text of art. 119 paragraph 13-quinquies leaves no doubts in this sense), the two things automatically become incompatible. The AdE also expressed itself on this point, reiterating in the Superbonus Guide (vers. September 2021), that “As regards the variations in progress, they must be communicated at the end of the works”. He says that “They must be communicated”, not that they can be …

With these premises, having to exclude the possibility of presenting a variant during the works, it would be manageable in the run-up to the initial CILAS only the possible addition of structural works “not relevant” for the purposes of public safety.

The answer to the question, in the hypothesis that these are Superbonus works legitimated by CILAS, is therefore negative, as it is not possible to carry out variations during construction.

Consequently, it will not be possible to issue any SAL in case of variation of the works with respect to the projects deposited. This is because the SAL-Superbonus presupposes the regularity of the works carried out up to that moment and their compliance with the final project, as well specified in the form (attachment 1) provided for by Ministerial Decree 58/2017 (“The works correspond to the final project, and to that of any variants, already transmitted to the Region”).

The variants in progress in the case of demolition and reconstruction

Unlike the case in which the works concern the demolition and reconstruction of a building, rather than the recovery. This type of intervention does not require the CILAS, but can be legitimized by means of a classic SCIA or Building Permit, titles that admit variations in progress.

Therefore in demo-reconstruction, if the projects in progress are modified, the issue of the SAL-Superbonus can easily take place after having presented the relative variant, thus respecting the requests indicated in Annex 1 of the Sismabonus.

The SAL in the case of the ordinary Sismabonus

The problem of variants also exists outside the 110% perimeter, or in the case of ordinary deductions. Although there is no obligation to carry out, in the case of villas, 30% of the work by 30 September, also to benefit from the ordinary deductions, the issuance of the SAL through attachment 1 provided for by Ministerial Decree 58/2017, requires the presentation preventive of the variant. This is because the certifications to be made are the same as those of the Superbonus, as established by the Superior Council of Public Works with an opinion of 21 October 2020
“In order to avoid the proliferation of obligations and models, with Ministerial Decree no. 329/2020 the forms have been updated and can be used for both the “Sismabonus” and the “Super sismabonus”.

Therefore, also in this case, for the purposes of the SAL necessary for the assignment of the tax credit, it is necessary to certify that “The works correspond to the final project, and to that of any variants, already transmitted to the Region”.

Answer to the question

In response to the question, it can be stated that, if during construction the structural works are substantially changed with respect to the deposited projects:

  • if the works are for the recovery of an existing building, legitimized through CILAS, not only will it not be possible to issue the SAL necessary for the assignment of the credit, but the regularity of the works carried out in deviation from CILAS could also be questioned;
  • if the works are for the recovery of an existing building, but are legitimized not only with CILAS but also with another title, for example through a SCIA, the conditions for accessing the Superbonus may fail (among the causes of forfeiture of the Superbonus, pursuant to of art.119 ter last paragraph L. 77/2020, the “Interventions carried out in deviation from CILA” and the “Non-correspondence to the truth of the attestations”). Without prejudice to the possibility (where all further conditions are met), to benefit from ordinary bonuses;
  • if the works are for the demolition and reconstruction of an existing building and if therefore they are legitimized by SCIA or PdC, it is believed that there are no problems in issuing the SAL or certifying the execution of 30% by September 30, then regularizing the works in later date, obviously in the cases deemed admissible by the technician in charge, who remains the main person responsible for these choices.

As always, these are interpretations that would require official clarification by the responsible bodies.

Edited by Cristian Angeli
engineer expert in tax deductions applied to construction
www.cristianangeli.it


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