Still a few days to comply with the conditions required by the Decree Law 18 November 2022, n. 176 (Aid Quater Decree) and also block the 110% superbonus for 2023 in the case of beneficiaries in a condominium.
Superbonus 110% and condominiums: the conditions of the Aid Decree quater
It will certainly be a tour de force that may not be enough forcing many beneficiaries to review their energy and structural redevelopment plans for their properties. With the changes made to the art. 119, paragraph 8-bis of Law Decree no. 34/2020 (Relaunch Decree), many of the time exceptions foreseen for the expiry of the superbonus change.
With regard to condominiums, the new version of the aforementioned paragraph 8-bis provides for a reduction in the bonus starting from the expenses incurred from 1 January 2023. The new rate decalage provides for:
- 90% rate for expenses incurred from 1 January to 31 December 2023;
- 70% rate for expenses incurred from 1 January to 31 December 2024;
- 65% rate for expenses incurred from 1 January to 31 December 2025.
Reduction from 110% to 90% which will not only concern condominiums that:
- by 25 November 2022 they will have presented the CILAS pursuant to art. 119, paragraph 13-ter of the Relaunch Decree;
- by 24 November 2022 they have adopted the resolution of the shareholders’ meeting with the approval of the execution of the works;
as well as for interventions involving the demolition and reconstruction of buildings, for which the application for the acquisition of the permit has been presented on the same date of 25 November 2022.
Superbonus 110% and condominiums: the resolution of the shareholders’ meeting
While on CILAS as of 25 November 2022 they still remain
serious doubts about its contents and on the fact that it can be presented incomplete by this date in order to complete it by the start of work (after the date of presentation), there are no doubts about the contents of the shareholders’ resolution.
The law, in fact, provides as a prerequisite for maintaining the 110% rate for condominiums a resolution adopted on a date prior to November 25, 2022 which approves the execution of the works.
A resolution that represents the last act of many condominium assemblies with which the task had already been conferred on a professional for the preparation of the documentation necessary for the carrying out of the works.
Upstream of the “meeting resolution that approved the execution of the works” mentioned in the Aid quater Decree, the Condominium should already be in possession of the estimate of one or more companies, including the specifications and the contract.
With the resolution required by the Aid quater Decree, therefore, the condominium must definitively approve:
- the execution of the works referred to in art. 119 of the Law Decree n. 34/2020;
- the cost estimate presented by the company and attached to the resolution itself;
- the payment of the remuneration relating to the professional activity carried out by the professional;
- the sharing of expenses.
The following must be attached to the approval resolution:
- the calculation of the works;
- the project;
- the special specifications;
- the contract.
Necessary practices to give a mandate to the administrator to proceed with the signing of the related contracts. Certainly not a formality to be treated lightly.
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Superbonus 110% and condominiums: CILAS by 25 November 2022 is not enough
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