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Published on: 09/26/2020 15:35
Superbonus, braking? The implementing decrees of the Ministry of Economic Development on the rules governing access to the 110% superbonus and on the declarations necessary to benefit from the maxi-deduction have been blocked by the Court of Auditors. The accounting judiciary, he writes laleggepertutti.it, asked Mise to give us their hands to correct in the form (not in the merits) some passages concerning the certifications and the technical requirements. It means that in order to have a definitive picture on how to use the superbonus it will be necessary to wait a few more days. There is talk of a couple of weeks before the measures end up in the Official Gazette. Also because the Mise headquarters has been evacuated due to coronavirus: we will have to wait for the technicians to return to their offices to get to work on the required changes.
The request of the Court of Auditors aims to make the decrees clearer from a formal point of view, so that they become applicable in a simpler way, without leaving room for dubious interpretations or conflicts with the indications of the Revenue Agency. Details that may concern, for example, the possibility of accessing the superbonus for some towed jobs, for interventions on the common parts of buildings, for remote control devices of the air conditioning system, etc.
The result is that there is still no detailed and precise picture on how to use the maxi-tax concession, despite almost three months have passed since 1 July, from the date from which it is possible to benefit from the super bonus on expenses incurred for the energy efficiency works of buildings.
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