Superbonus, what to do if the works have not started
If the scaffolding hasn’t even been erected in an apartment building, even if in the abstract there is the right to obtain the Superbonus and even to its maximum extent of 110%, it is better to put your heart in peace: starting the work now risks turning into a hemorrhage of money. If there are energy efficiency interventions necessary or deemed useful in any case, it is better to turn to the standard Ecobonus which is less profitable on paper but much less problematic.
The hypothesis of selective extension
Moreover, the installation of scaffolding could be the discriminating factor in order to obtain the facilitation. A total block of the bonus at 110% for those who do not finish the work within this year could create very serious problems for businesses and condominiums, as we write here, while keeping the rules unchanged would lead to an unsustainable aggravation of public finances. The hypothesis of carrying out a selective extension is therefore making headway and at the moment three ways are hypothesized, which in descending order of cost for the Treasury are: 1) the extension to whoever completed the work. certifying them, at least for 60% at the end of 2023; 2) for those who have completed them at least 30%; 3) to those who have started work but before the end of the year and indicatively, on the basis of what has been decided in the past for the villas, the deadline could be next 30 September. We don’t know if the latter will be the road chosen by the Executive, but certainly one of the surest ways to document the start of work is the setting up of scaffolding.
Cilas presented in November but no available company is found
Let’s make this premise before answering an interesting question sent to the editorial staff by Mrs VB. She writes: “I live in a condominium where we have done everything to start work on the Superbonus, we have Cilas presented last November within the deadlines, but not we find a willing company. At this point we wanted to fall back on other bonuses but it seems that it is not possible for those who have already opened a Cilas for the 110”.
Cilas: what to know
The acronym Cila stands for notice of commencement of works. The Cilas is an ad hoc version for the superbonus (this means the final S) and is significantly simplified compared to the ordinary form. In particular, with the Cilas there is no need to certify the so-called “legitimate status” of the building, ie its regularity with respect to urban planning regulations. Certainly Cilas cannot be used if you want to switch to the standard Ecobonus which, we remind you, facilitates all the works covered by the Superbonus even in ten years but without the obligation of driving works and without having to earn two energy classes. But nothing prevents you from opening a Cila aimed at the Ecobonus
The obligation to carry out the work entered in Cilas
The obligation to carry out and complete the works indicated by Cilas exists only if the tax relief is requested, if the communication remains a dead letter there are no problems. To switch to the Ecobonus, another condominium resolution is certainly needed because the economic commitment of individuals changes, also taking into account the fact that it is not possible to resort to an invoice discount or credit transfer and it will also be necessary to take into account new fees from professionals.
If you wanted to insist on the Superbonus
What happens instead if you wanted to insist on the Superbonus assuming you finally find the construction company willing to carry out the work? We certainly don’t know what the 2024 budget law will provide for, but at this point the hypothesis that the bonus will be extended to 110%, even for those who have not started the work, seems very remote. Asking for the concessions with the rules currently in force for 2024 means getting 70% back if you opt for the direct refund on your tax return and less than 60% if you get the credit transfer. Better to downsize, as they plan to do in our reader’s condominium, the scope of the work and focus on the Ecobonus.
2023-09-05 09:06:49
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