Superbonus, widespread checks begin: who risks losing the benefit?


Emma Potter

Superbonus construction site checks: the European funds committed

In 2023, the PNRR financed the energy and seismic efficiency of buildings with 13.95 billion euros, with the aim of completing the energy requalification of at least 32 million square meters and the seismic safety of at least 3.8 million of square meters by 31 December 2025.

This objective was then revised and now with the PNRR funds the completion of the renovation of buildings for at least 17 million square meters is expected, which translates into primary energy savings of at least 40%, also including Sismabonus interventions.

In terms of controls on the use of PNRR funds, ENEA are involved in addition to the controls Revenue Agency, Financial Police, State General Accounting Office and Ministry of the Environment.

The verification map

The checks by the Italian and European authorities will take place on the basis of the program established by ENEA in compliance with the rules of Ministerial Decree 11 May 2018. The Ministerial Decree dictated the rules for controls on Ecobonus interventions, rules also reconfirmed in relation to Superbonus by Ministerial Decree 6 August 2020.

In detail, ENEA must carry out tests random checks on certificates of energy performance relating to the existence of the eligibility conditions for the benefit, certified by qualified professionals. The sample must be equal to at least 0.5% of the sworn statements presented in the previous year.

Checks will be carried out both on documentation and on buildings. The sample, as established by the decree, must be identified taking into account in particular those that satisfy one or more of the following criteria:

  • interventions that are entitled to one higher rate;
  • interventions that present the higher expense;
  • interventions they present critical issues in relation to access requirements to tax deductions and unit cost ceilings.

For each verification, ENEA communicates the start of the control procedure to the beneficiary of the deduction or to the condominium administrator, in the case of work on the common parts, as well as to the technicians signing the certifications.

The rules for on-site checks

As for on-site checksthese must concern at least 3% of the selected sample. It is expected thetechnician access at them redeveloped buildings to verify:

  • effective conclusion of the works;
  • operating modes.

The initiation of the procedure by site inspection is communicated, with a minimum fifteen days noticeby registered letter or by certified email (PEC)specifying the place, date, time and name of the person in charge.

The check takes place in the presence of the beneficiary of the deduction or the administrator on behalf of the condominium, and in the presence of the technician or technicians who signed the completion report.

Technicians can request ed acquire deeds, documents, technical diagrams and any other information deemed useful as well as carrying out photographic surveys strictly connected to control needs. From this year all these checks will also be carried out in the presence of the technicians of the European authorities with priority and in compliance with the timing relating to the PNRR checks.

In situ control produces negative outcome if the declarations contained in the documentation sent by the beneficiary of the deduction or by the administrator, on behalf of the condominium, present significant discrepancies compared to the works actually carried out, or in the face of obstructive or omissive behavior towards the technicians in charge, also consisting in the refusal of access to the building being inspected. In the event of a negative outcome, ENEA must send the Revenue Agency a report on the assessments carried out, functional to the assessment of the possible forfeiture of the tax benefit.

The letters to the technicians: when the checks start

For next April, as anticipated by The sun 24 hourschecks will be carried out in Lombardy, Tuscany, Umbria and Puglia and that's why I am You have already sent the letters to the sworn technicians with the request to remain available during the period between the 15th and 19th of the month. A new round of checks is scheduled for May. In recent months, moreover, there had already been a series of random checks by technicians from the European Court of Auditors accompanied by the Italian authorities.

By June 30ththen, in accordance with the provisions of the PNRR 4 decree, thecomplete list of sworn statements issued for subsidized interventions.