Per the sismabonus 110% and late certification: Revenue confirms the position. There are no doubts. As for this, a new response has been received from the tax authorities. Specifically, the response to the ruling request number 624 reporting the date of September 24, 2021.
In detail, on the 110% seismabonus and late certification, the Tax confirmed the concessions also and precisely in the case of late certification. But this delay, in any case, must not exceed the date of stipulation of the deed of the property.
That is, the one on which to go to carry out, using the sismabonus 110% purchases, the seismic risk reduction interventions. To then go to deliver the property at the end of the works to the buyer who will have the opportunity to benefit from the maxi-subsidy.
Sismabonus 110% and late certification: the Revenue confirms the position. There is no doubt with another questioned answer
The position of the Inland Revenue, which was thus reiterated also with the response to a ruling request number 624 of September 24, 2021, relies on an opinion. Right on sismabonus 110% and late certification. That is, the opinion of the Higher Council of Public Works bearing the date of June 5, 2020.
Sismabonus 110% and late certification, therefore, get along well. But as long as all the other conditions in force on the maxi-State subsidy are respected. Among these is the obligation, on the part of theconstruction company, to then sell the property no later than 18 months from the date of completion of the works.
What are the most frequent doubts about seismic risk reduction interventions?
The aspect related to the times to be respected for the technical certification, necessary for the purposes of accessing the seismabonus, it is among the most frequent on the measure as regards the requests for a ruling to the Revenue Agency.
But the tax authorities often, in addition to the 110% seismabonus and late certification, are often consulted in order to resolve other doubts about the facility. Doubts that, in particular, may concern and may affect, case by case, the change of seismic zone. And the calculation of spending limits. But just as often also the volumetric increase. And also the possible presence of heating systems.
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