Superbonus 110% e proroga unifamiliari: occhio alla prova del SAL al 30%

Superbonus 110% and single-family extension: watch out for the 30% SAL test

In light of the regulatory provisions and the latest opinion published by the Final Commission of the Superior Council of Public Works, to use the 110% superbonus on a single-family building until 31 December 2022 it is necessary to produce a certificate from the Director of Works and irrefutable documentation. certifying the completion of 30% of the overall intervention by 30 September 2022.

Superbonus 110% and single-family extension: the deadline

Going (slightly) beyond the provisions of art. 119, paragraph 8-bis, second sentence, of the Law Decree n. 34/2020 (Relaunch Decree), the official opinion of the Advisory Commission clarified that to use the 110% superbonus for costs incurred up to 31 December 2022 for interventions carried out on single-family buildings, a declaration by the construction manager based on “suitable evidential documentation“.

The Commission cites:

  • the measure booklet;
  • the state of progress of the works;
  • the photographic survey of the consistency of the works;
  • copy of bills and / or invoices;

and recommends:

  • the drafting of this declaration as soon as the documentation has been acquired and the necessary checks have been carried out;
  • the transmission via certified e-mail or registered letter to the client and the company of this declaration, together with all supporting documentation.

As an editorial staff, we have prepared a declaration form that the construction manager can use to certify the 30% SAL as at 30 September 2022.

The photographic surveys

Arch. Daniele Verdesca, Director of the Cassa Edile of the province of Lecce, in a post on LinkeIn where he shows how it is possible to fake a photo with a few simple steps.

Precisely for this reason, the Director of the Construction Fund speaks of an international certification and a complex algorithmic encryption system that can guarantee the certainty of the veracity and immutability of the photo, unassailable in court.

The digital solution TrueScreen – Trust as a Service is presented during a webinar organized together with the Order of Architects of the Province of Perugia, which allows you to certify photos, videos, chats, audio, screenshots and documents with legal value to make them indisputable. .

TrueScreen is the solution that allows you to certify any multimedia file in order to obtain extreme probative value in court or other courts, ensuring that the contents cannot have been modified in any way. The solution allows the acquisition and certification of:

  • Photo
  • Video
  • Screenshots
  • Audio
  • Papers
  • Geolocation

The agreement with the Order of Architects of Perugia

A solution appreciated by the same Order of Architects of the province of Perugia which has decided to have an agreement with TrueScreen – Trust as a Service.

For us technicians – says Paolo Moressoni, treasurer of the Order of Architects of Perugia – credibility is based on correct professional conduct and is nourished by the Professional’s ability to live up to the role that the Company entrusts to him, and obviously it is illegal to produce false documents and / or declarations. Despite this, in the professional exercise it is frequent, especially in cases where a dispute arises, that the good faith of the technician and the relative documentation is also called into question even where they are apparently indisputable documents “.

For this reason – says Moressoni to our editorial staff – as an Order we had taken steps to give answers to our members well before the Commission at the Superior Council of Public Works determined the characteristics necessary to testify the successful completion of the works relative to the deadline of 09/30/2022, but also for those that they will come. After an in-depth research we selected the TrueScreen App as it is the only one on the market that allows the legal certification of the photos and documents of the construction site, guaranteeing the conditions required by law: time stamp, authenticity and immutability “.

Basically – continues the treasurer of the architects of Perugia – the App guarantees the indisputability of the photographic or documentary evidence that is acquired on the construction site which will certainly find great use in protecting the professional in the probationary Sal but finds potential applications in all the technical and certification activities that affect the profession. We worked with the developers to make the system suitable for our needs, determined, for example, by the need to “notarize” several photos in the same construction site report. Furthermore, it is the only cybersecurity app to acquire multimedia contents with legal value, to have been certified as a functional asset for the technological and digital transformation of companies according to the Industry 4.0 model, among the tools useful for the protection of online security. It is therefore possible to purchase with 50% tax credit “.

In the exercise of professional activity – underlines Moressoni – the Professional has the duty to preserve his own autonomy of judgment, technical and intellectual, and to defend it from conditioning of any nature. In the case of super bonuses, in addition to the client of the work and the executing company, there is a third party to be protected, namely the public interest. Any loss of the contribution constitutes a very significant financial damage. For this reason we have decided to provide an additional service that allows all colleagues to produce “evidential” and incontrovertible documents even in the event of a judgment “.

Lastly, I would like to emphasize – concludes the Treasurer – that the agreement that we have stipulated with the TrueScreen App provides that all members of all the Orders and Colleges of Italy can also use it, whether they are geologists, surveyors, experts, agronomists, engineers or architects “.


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