Cilas presented in December, is it still valid if the general contractor changes and there are new condominiums?

With Circular 13/2023, the Revenue Agency took stock of the rules for the Superbonus in the light of the changes that came into force at the beginning of the year in relation to the reduction of the rate which fell from 110% to 90%. As indicated by the regulations, the possibility of using the 110% is still permitted in the event that a Cilas has been presented by 31 December 2022 following a resolution approving the works prior to 18 November 2022.