Skip the omnicomprehensiveness of the ceilings, which would have risked weakening the superbonus. The Minister of Ecological Transition, Roberto Cingolani yesterday evening signed, as expected, the decree that sets the new unit ceilings for the asseverations of price congruity, relating to the energy efficiency works of the buildings. These are, in detail, 40 items (among others, there are the thermal coat, the boilers, the fixtures, the solar screens, but also photovoltaic systems and charging columns) that will be applicable both to the 110% superbonus and, in in case of credit transfer and discount on the invoice, to “minor” bonuses (such as the eco-bonus and the restructuring bonus at 50%).
The most important novelty of yesterday’s signature is that, at the last mile, the most contested element of the provision was skipped. The drafts leaked in recent days, in fact, had revealed that in the study of the ministry there was a change with devastating consequences for the market: the costs indicated in the tables should have become all-inclusive of any further element, representing the “turnkey” cost for the citizen.
In this way, however, elements that, alone, are worth between 40% and 50% of the total cost of the works were suddenly included in the roofs, with very variable outcomes from site to site. This approach was immediately criticized a lot by companies, professionals and clients, worried that the superbonus would end up being wiped out by these new limits. Beyond the levels set by the ceilings, in fact, it is not possible to request the deduction.
The pressing, which started on Friday and went on for the whole weekend, now seems to have hit the mark. We then return to the same scheme already provided for in Annex I to the Mise decree of 6 August 2020: in essence, the new VAT tables, professional charges and installation costs, which do not fall within the roofs.
