01/03/2021 – Which rules to take into consideration for the preparation of the Energy Performance Certificate (APE)? Who can draft it? What are the energy services to be evaluated? And how do you proceed with the demolition and reconstruction with enlargement? Enea answered these and other questions with a Faq dedicated to the Superbonus.
APE, the national standard prevails over the regional ones
To take advantage of the Superbonus 110%, it is necessary to draw up the APE before and after the intervention in order to demonstrate the improvement of at least two energy classes. Enea was therefore asked whether the energy classes should be determined on the basis of Ministerial Decree of 26 June 2015 or regional laws.
Enea replied that for uniform application of the incentive measure throughout the national territory, the energy classification criterion to be used is that provided for by the Ministerial Decree of 26 June 2015 or the criterion provided for by the corresponding regional law provided that the regions declare that they are obtained. the same energy classifications.
APE, the comparison before and after the intervention
The technicians asked Enea which energy services should be taken into consideration to perform the comparison between pre and post-intervention APE in single-family buildings.
Enea replied that they are those present in the pre-intervention situation, as envisaged for the conventional APEs issued for buildings consisting of several real estate units.
Aeneas further explained that theEPA pre-intervention it must refer to the situation existing at the start date of the works.
APE, when the designer and construction manager can draft it
It was also asked in which cases, the construction manager or the designer can sign the EPAs used for the purposes of the 110% tax deduction.
Enea explained that the construction manager and the designer can sign the APEs used only for the purposes of tax deductions of 110% which do not require filing in the land registry of heating systems.
APE and regional cadastre
When asked “Which APEs should be deposited in the regional land registers”, Enea replied that the APEs to be deposited in the regional land registry of building energy performance certificates are those of each individual real estate unit relating to post-surgery situation taking into consideration all the energy services present in the final state.
Superbonus 110%, how it works with the volumetric expansion
The technicians also asked if it is possible to take advantage of the deduction and how to draw up the APE in the demolition and reconstruction of buildings with volumetric expansion.
Enea replied that, for the calculation of the incentive, the expenses for the construction of the extension must be separated from the expenses.
For the drafting of the post-intervention EPA, however, the entire building in its final configuration must be considered.
– .
