143
On the basis of the new paragraph 13-ter of art. 119 of the Relaunch decree, introduced by the Simplifications decree, the 110% deduction is lost only in the event of: a) non-presentation of the Cila; b) interventions carried out in deviation from the Cila; c) absence of attestation of data on immovable property; d) non-correspondence to the truth of the attestations in the sworn statement. Therefore, any abusive interventions carried out after the closure of the practice have no influence on the Superbonus.
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