Bonus 110 villas. The Higher Council of Public Works has analyzed the documentation that will be used on September 30 by those who are renovating the house with the 110 bonus. The documentation serves to demonstrate the achievement of a work progress of at least 30%. The question is very important, because if it is not shown that the work has reached this state of progress, the taxpayer will most likely lose the opportunity to exploit the 110.
In fact, without 30% by the end of the month, the requisites required by law, pursuant to Article 119 of Legislative Decree 34/2020, must be verified on the basis of the work carried out / paid for on 30 June 2022. For example, the work carried out on 30 June 2022. June, they must ensure an improvement of at least two energy classes of the building or, if this is not possible, the achievement of the highest energy class.
Which is not easy to achieve.
Consequently, the taxpayer is likely to have to pay for the work out of your own pocket.
Either way, September 13 could be the turning point.
Bonus 110 villas. The deadline of September 30th
The norm on 110, ex art 119 of Legislative Decree 34/2020, provides that for works carried out on buildings and single-family houses, the subsidy covers only the expenses paid up to 30 June 2022.
However, the 110 villas bonus can also be used for expenses incurred from 1 July to 31 December 2022 if:
- as of 30 September 2022,
- the works will reach a stage of completion of 30% compared tooverall intervention.
Therefore, the percentage of 30% must be verified with respect to the total work carried out / to be carried out. This means that jobs that are not subsidized with 110 will also be able to compete for the 30% threshold.
What has been said so far also applies to real estate units located inside multi-family buildings which: are functionally independent and have one or more independent accesses from the outside.
The documentation that saves the 110
The Higher Council of Public Works, with its specific Commission, has analyzed the documentation that will be used by the September 30th to those who are renovating their home with the 110 bonus. The clarification was provided in response to a question presented by “Reti Profession Tecnica”.
Well, to this end, the construction manager.
The construction manager, for the certification of the achievement of the works carried out in the percentage of 30% of the total intervention, as of 30 September 2022, will draw up a specific declaration, based on suitable evidential documentation (by way of example: Booklet of Measures, State of Work Progress, photographic survey of the consistency of the work, copy of bills and / or invoices, etc.), to be kept available for any request from the supervisory bodies and which must be attached to the final documentation.
The Commission recommends the drafting of this declaration as soon as the documentation has been acquired and the necessary checks have been carried out. It is advisable that the declaration itself, with the relative attachments, be promptly sent via certified e-mail or registered letter to the client and the company.