13.1 For the interventions referred to in article 119, paragraphs 1 and 2 of the Relaunch Decree, as well as for other interventions which, pursuant to this annex, require the drafting of the certification pursuant to this annex A by the qualified technician, the qualified technician himself who signs it attaches the metric calculation and asserts that the maximum costs by type of intervention are respected, in compliance with the following criteria:
a) the costs by type of intervention are lower than or equal to the average prices of the completed works reported in the price lists prepared by the territorially competent regions and autonomous provinces, in agreement with the territorial divisions of the Ministry of Infrastructure and Transport relating to the region in which it is site of the building object of the intervention. As an alternative to the aforementioned price lists, the qualified technician can refer to the prices shown in the guides on the “Informative Building Prices” published by the DEI – Tipografia del Genio Civile publishing house;
b) in the event that the price lists referred to in letter a) do not show the items relating to the interventions, or part of the interventions to be carried out, the qualified technician determines the new prices for these interventions in an analytical manner, according to a procedure that takes into account all the variables involved in the definition of the amount itself. In such cases, the technician can also use the prices indicated in Annex I. The report signed by the qualified technician for the definition of the new prices is attached to the certification referred to in article 8;
c) the charges for professional services related to the implementation of the interventions, for the preparation of the energy performance certificate APE, as well as for the sworn certification referred to in this annex are admitted to the deduction referred to in Article 1, paragraph 1, according to the maximum values referred to in the decree of the Minister of Justice of 17 June 2016 approving the tables of the fees commensurate with the qualitative level of the design services adopted pursuant to article 24, paragraph 8, of legislative decree no. 50 of 2016.
13.2 For the interventions referred to in this Annex A, for which the certification can be replaced by a declaration from the supplier or installer, the maximum amount of tax deductions or the maximum admissible expenditure is calculated on the basis of the cost ceilings. specific for each type of intervention referred to in Annex I to this decree.
13.3 If the verification pursuant to points 13.1 or 13.2 shows that the costs incurred are greater than the maximum costs indicated therein in relation to one or more types of intervention, the deduction is applied within the maximum limits identified by this decree.
13.1 For the purpose of certifying the adequacy of the expenses, the qualified technician attaches the metric calculation and asserts that the specific maximum costs by type of intervention referred to in Annex I are respected for the interventions indicated below:
a) interventions referred to in article 119, paragraphs 1 and 2, of the Relaunch Decree;
b) interventions that pursuant to this Annex require the certification of the qualified technician;
c) energy efficiency measures referred to in article 14 of decree-law no. 63 of 2013, other than those referred to in letter b), which opt for the options referred to in Article 121 of the Relaunch Decree.
13.2 For interventions other than those referred to in point 13.1, the maximum amount of tax deductions or the maximum admissible expenditure is calculated exclusively on the basis of the maximum costs specific to the type of intervention referred to in Annex I.
13.3 If the checks carried out pursuant to points 13.1 or 13.2 show that the specific all-inclusive costs by type of intervention incurred are greater than the maximum admissible costs defined by this decree, the deduction is applied within the aforementioned maximum limits.
13.4 Pursuant to Article 119, paragraph 15, of the Relaunch Decree, the charges for professional services connected to the implementation of the interventions, for the preparation of the APE energy performance certificate, are admitted to the deduction referred to in Article 1, paragraph 1 , as well as for the certification referred to in this annex, according to the maximum values referred to in the decree of the Minister of Justice of 17 June 2016 approving the tables of the fees commensurate with the qualitative level of the design services adopted pursuant to article 24, paragraph 8, of the legislative decree n. 50 of 2016.
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