News of the Superbonus 110% | Lokki

The Superbonus changes shape (once again): from the change of residence to 30 months for «first home» properties to the introduction of the CILAS model, up to the opening up to new cadastral categories previously excluded (including hospitals), all the innovations introduced by Mario Draghi.

Since it came into force, the 110% Superbonus has never stopped being talked about. Predictable, considering its revolutionary significance in the world of tax breaks (at least in Italy): a breath of fresh air that in the space of a few months has made it «the king of bonuses», perhaps the most requested (certainly the most talked about) in the history of our country. Along with the success, however, there was no shortage of criticism right from the start, especially regarding the bureaucratic difficulties.

Fortunately, to untie some thorny knots, a few weeks after the news of the extension until 2023, Prime Minister Mario Draghi has introduced some changes that cater to the many citizens who wish to take advantage of the 110% bonus: from the change of residence every 30 months for «first home» properties to the introduction of the CILA model.

A step back: what is the 110% Superbonus

The 110% Superbonus (or even just «110% Bonus») is one of the most revolutionary relief measures in Italian history, aimed at facilitating the renovation of private buildings in compliance with criteria that accompany the country towards energy efficiency, the reduction of seismic risk and the facilitation of the use of sustainable and renewable energy. In short, a push to transform our buildings and bring them up to speed with the needs of modern construction, with a view to a future that is safer but also more sustainable.

Revolutionary, yes, but at the same time complex: it couldn’t be otherwise, considering that it is a measure that aims to immediately reimburse any taxpayer for the amount they have spent on work on their home, provided that it involves specific interventions in the field of energy efficiency (Ecobonus), seismic risk reduction (Sismabonus), installation of photovoltaic systems and infrastructure for charging electric vehicles in buildings (columns).

Superbonus 110%: what is the CILA model

If a few weeks ago the Presidency of the Council had given the green light to the 110% Superbonus for interventions aimed at eliminating architectural barriers, as long as they were «led» interventions, even if there are no disabled people or elderly people over 65 years old in the building, the latest decisions of the Presidency of the Council confirm that the 110% Superbonus is continuously updated.

The latest news concerns the introduction of CILAS model (CILA Superbonus): a simpler module (indeed, simplified with respect to the certification of the legitimate status of the property foreseen up to this moment to obtain the benefits). It is, in practice, a model of approximately 8 pages where you will need to specify the type of driving intervention (i.e. whether it is an energy requalification, a turn towards environmental sustainability or an anti-seismic intervention). The CILAS model must be completed and delivered together with a project document which contains (even if only in summary) the list of all the interventions to be carried out to achieve the final objective.

Furthermore, from now on it will no longer be mandatory to attach the graphic (and photographic) documentation to the CILAS form, as well as the Certified Occupancy Report (SCA)first mandatory once the renovation/efficiency works have been completed. If there are any inconsistencies between the work initially reported by the CILAS form and those completed, the applicant will be «forgiven» if he takes care to provide the missing documents, so as to make the entire reimbursement procedure crystal clear.

Superbonus 110%: the dangers of CILAS

To be completely honest, the introduction of CILAS has brought with it some complaints: not so much from the beneficiaries of the benefits, who thanks to the CILA Superbonus model will be able to approach the request more easily, but from the professionals and technicians in the construction sector in charge of authorizing the works. Especially the workers at the One Stop Shop for Construction.

The reason lies in the fact that the documentation requested from this moment, simpler and somewhat «summary» compared to the previous one (especially not accompanied by photographic documentation), would allow some «crafty» people to also get approval for illegal building works which would normally be STRICTLY excluded from the benefit.

Super bonus 110% and «first home bonus»: the change of residence is extended to 30 months

But the news doesn’t stop here: in addition to the introduction of the CILA Superbonus (CILAS) model, another important news concerns all those who want to take advantage of another bonus, the so-called «first home bonus». In fact, previously, when purchasing a property classified as a «first home», the State guaranteed some benefits only on condition that the change of residence was registered WITHIN 18 MONTHS FROM THE PURCHASE OF THE PROPERTY, thanks to the latest innovations introduced in August if the property (in addition to having been purchased with the «first home bonus») is being renovated through the 110% Superbonus, the time needed to register the change of residence has been extended to 30 MONTHS .

110% super bonus also for new types of properties

Last but certainly not least, great news also concerns the types of properties that will be eligible for the 110% Superbonus benefits. The changes introduced in August, in fact, have opened up the possibility of obtaining the concessions also for all the properties that are part of the cadastral categories B/1, B/2 and D/4, which correspond to structures such as hospitals, nursing homes, boarding schools, seminaries and convents, orphanagesbut only and exclusively provided that:

• the owner of the building carries out a work activity exclusively of a welfare and healthcare nature;
• the members of the board of directors do not receive any earnings or other economic income directly derived from the performance of their duties;
• the contract certifying the ownership of the property in black and white is also provided, otherwise the free loan for use or simple usufruct.

Superbonus 110%: a game still to be played

As we wanted to demonstrate, the 110% Superbonus remains a challenge that is still open. The green light for works on architectural barriers, the introduction of CILAS, the extension for those who benefit from the «first home bonus» and the opening to properties of new cadastral categories are clear proof of the fact that the 110% bonus is a project in progress, constantly monitored and updated to meet the needs of all citizens.

The Prime Minister Mario Draghiin fact, he has not hidden that his intention is precisely that of postpone the expiry of the 110% Superbonus. An update that could likely be introduced with the 2022 Budget. All that remains is to wait for the Christmas holidays.