In relation to the Superbonus for the interventions carried out by the condominiums, the deduction remained at 110% if the shareholders’ resolution that approved the execution of the works was taken on a date prior to November 18, 2022provided that this date is attested, with a specific substitutive declaration of the deed of notoriety by the condominium administrator: in any case for such interventions, as of 31 December 2022the sworn notice of commencement of work (CILAS) must have been made.
The deduction is always 110% for interventions carried out by condominiums if the resolution of the assembly which approved the execution of the works was taken between 18 November 2022 and that of 24 November 2022provided that this date is attested, with a specific substitutive declaration of the deed of notoriety by the condominium administrator: in any case for these interventions, the certified communication of the start of the works (CILAS) must be made on 25 November 2022.
And if the sworn notice of commencement of work – Superbonus – presented on 22 November 2022, concerning extraordinary maintenance interventions to improve energy efficiency of the condominium, is declared ineffective?
The issue was addressed by the Calabria Tar with ordinance 175/2023.
In the case examined, the Municipality had declared CILAS ineffective.
The condominiums promptly requested the cancellation, subject to suspension, of the provision issued by the Municipality.
The request for precautionary protection was accepted and, consequently, the effectiveness of the contested provision was suspended.
This is the thesis of the Tar Calabria:
- in the light of the jurisprudence being consolidated on the nature of the CILA it is doubtful that the administration, without prejudice to the repressive powers in the event of illegal construction, can exercise inhibitory powers with respect to the works subject to communication;
- the appeal presents the smoke substantiated, subsisting also the danger in delay in consideration of the risk of loss of tax benefits.
The Regional Administrative Court set a public hearing for the discussion of the merits of the appeal.