Superbonus: checks are arriving on works financed with the PNRR


Emma Potter

The Italian Government, with a view to transparency and control over the efficient use of financial resources intended for the ecological transition, has decided to take a significant step: to put online the documents relating to the works that have benefited from the super bonus for energy efficiency .

This decision, anchored in the PNRR 4 Decree approved on February 26, provides the publicationwithin 90 days of the entry into force of the decree, of thelist of sworn statements reported regarding the energy efficiency interventions financed through the PNRR, in particular those relating to Mission 2 Component 3.

The PNRR, we remember, has allocated 13.95 billion euros for the energy and seismic efficiency of buildings, with the ambitious objective of redevelop at least 32 million square meters and ensure the seismic safety of at least 3.8 million square meters by 2025.

To these funds were added further billions from the Complementary Fund and the Relaunch Decree, bringing the total investment well over 100 billion euros, solely for energy efficiency.

The publication of the list of certifications has a dual purpose: on the one hand, to ensure transparency and allow public control over the use of funds, on the other, to comply with the obligations of cooperation and protection of the financial interests of the European Union, as enshrined in the EU regulations on the general budget of the Union and the Recovery and Resilience Facility.

Controls on the use of funds: a complex but necessary mechanism

The Superbonus, with its huge financing, represents a great opportunity for Italy not only in terms of improving the energy efficiency of buildings but also with regards to seismic safety. However, the huge flow of money requires careful vigilance to prevent abuse and fraud.

In this context, the PNRR 4 Decree highlights the importance of controls, both formal and on construction sites, by European bodies and Italian institutions.

At the European level, control over the use of resources is entrusted to institutions such as the European Court of Auditors, the European Public Prosecutor's Office and the European Anti-Fraud Office (OLAF). These bodies, together with the controls already envisaged at national level by the State General Accounting Office, the Financial Police, the Revenue Agency, the Ministry of the Environment and Energy Security and ENEA, guarantee a safety net against improper use of funds.

In particular, ENEA has the task of carrying out on-site checks, in collaboration with the other control bodies, following a timetable and priorities that respect the PNRR directives. This verification system aims to ensure that every euro invested effectively contributes to the energy and seismic requalification of buildings, in compliance with the sustainability and safety objectives established by the PNRR.

The specific mention, in the Decree, of the “super-sismabonus rule currently being drafted” also underlines the legislator's desire to address the issue of seismic safety with the same seriousness, thus integrating the overall approach to the redevelopment of buildings in Italy.

Conclusion: Superbonus, between opportunities and challenges

The super bonus for energy efficiency represents one of the most ambitious initiatives undertaken by Italy in the context of the ecological transition. Through a massive injection of resources, financed largely by the PNRR, the aim is to transform the national building stock, making it more efficient and safe.

Transparency and control over the use of funds therefore become fundamental aspects to guarantee the effectiveness of this initiative.