CPL Academy, in collaboration with the LAERTE Laboratory of the ENEA Institute in Bologna, as part of its participation in the High Technology Network of Emilia Romagna, is pleased to present Super Bonus 110% – Requisiti, regole e interventi per non perdere la detrazionea training webinar to offer a complete overview of the application of the benefits provided by the Italian Relaunch Decree no. 34/2020, thanks to the valuable contribution of leading sector experts.
22 | 23 | 25 September 2020
Starting Time 9.00 a.m. – Closing 1.00 p.m.
Maria-Anna Segreto, Head of IES (Integrated Energy Solutions) Research Laboratory – ENEA
Amalia Martelli, Researcher – ENEA
Giuseppe Tarantino, Tax Partner – Studio Pirola Pennuto Zei & Associati
Energy efficiency in buildings: change without making mistakes.
1. National regulatory framework on tax deductions, what changes with the Relaunch Decree and the new deduction rate:
1.1 A brief overview of the regulatory evolution: from 55% of Article 1, paragraphs 344-347 of Law 296 of 2006 to 110% of the Relaunch Decree.
1.2 The recovery of building heritage: Article 16-bis TUIR and Article 16 of Decree-Law 63/2013.
1.3 Energy upgrading of buildings (Ecobonus).
1.4 The so-called eco-seismbonus incentives.
1.5 The façade bonus (Article 1, paragraphs 219 and 220 of Law No. 160/2019).
2. The implementing decrees and the provisions of the Italian Revenue Agency:
2.1 Requirements Decree or Energy Efficiency Decree 2020.
2.2 The Decree on Expert Declarations.
2.3 Circular No. 24/E of 8 August 2020.
2.4 Prov. art. 119-121 Relaunch DL 08.08.2020.
3. Who can apply, to what extent and how:
3.1 Beneficiaries: focus on apartment buildings and autonomous institutions, social housing.
3.2 Eligible works: main and minor works.
3.3 Works on common areas of apartment buildings: focus on installations.
3.3.1 Centralised or individual system: amount of the deduction for converting from wall-hung boilers to a centralised system and upgrading a centralised heating, cooling or domestic hot water system.
3.3.2 Cases of single apartment heating systems: recommended works, energy benefits and grants.
3.3.3 Cases of centralised systems: the main works of installing a new dedicated generator for the production of domestic hot water.
3.4 Technical requirements:
3.4.1 When the highest class is allowed instead of two classes: units in the penultimate (third last) class and listed buildings.
3.4.2 Anti-seismic works in the eco-seismbonus: is it always necessary to ensure two classes?
3.5 Expenditure limits, main and minor works: how to correctly account for individual expenditure limits.
4. The 2020 MD on Expert Declarations:
4.1 The role of technicians: who plays the role of Certifying Technician? Can it be the construction manager? Who produces the APE (energy performance certificate)?
4.2 The certification and attestations for access to the Superbonus for energy efficiency measures:
4.2.1 Certification: submission deadlines and methods.
4.2.2 The content of the Certification, i.e. the compliance of the works with the technical requirements and the appropriateness of the expenses incurred in relation to the subsidised works.
4.2.3 Total expenses and declarations.
4.3 Reference prices, checking costs and creating new prices.
4.4 Example of filling in the certification forms: focus on the Insurance Policy.
4.5 Annexes to be sent to ENEA.
5. Controls and Sanctions:
5.1 Scope and competence of ENEA checks.
5.2 Scope and competence of Italian Revenue Agency checks.
6. Energy Performance Certificate (APE):
6.1 What are the changes between the APE of the Ministerial Decree of 16 June 2015 and the APE required to verify the requirements of the 110% Superbonus.
6.2 How the two energy classes are measured.
6.3 How to carry out an APE for apartment buildings and how to assess individual apartments.
6.4 What works can help to bump up the two classes?
6.5 New materials and which systems achieve greater efficiency.
7. The opportunities offered by the various incentives for the redevelopment of buildings in Italy:
7.1 Let’s take stock of the main and all the minor works. How to take into account and exploit the additional benefits deriving from works for the restoration of the building heritage and the renovation of façades (see Circular No. 2/E of 14 February 2020).
7.2 Preliminary checks to choose the right mix.
8. Practical Cases:
8.1 Answers to frequently asked questions: an in-depth examination of some of the possible exceptions that the implementation of a general rule generates in the execution phase.
9. The answers to the course application questions:
9.1 Responding to questions submitted upon registration: the Teachers’ interpretation.
1. Superbonus (Art. 119 Relaunch DL):
1.1 Scope of application:
1.1.1 Definition of beneficiaries and persons eligible for deductions (Circular No. 24/E of 08/08/2020):
188.8.131.52 Apartment Buildings.
184.108.40.206 Natural persons.
220.127.116.11 Institutes for Social Housing (IACP).
18.104.22.168 Energy Communities.
1.1.2 Applicability to works carried out by holders of business income on buildings other than instrumental ones (Resolution No. 34/2020):
1.2 Amount of deduction due, rebate and tax credit.
1.3 How to exercise the option: the communication form, how to fill it out correctly, method of submission, timing of submission.
1.4 The Communication: the role of intermediaries and of the apartment building manager.
1.5 Deductions for works in individual building units in case of access to the Superbonus by the apartment building.
1.6 Methods of using tax credits.
2. Opportunities for subsidised works: credit assignment and bill discount (Art. 121 Relaunch DL):
2.1 Parties interested in the assignment of the credit or the bill discount.
2.1.1 Urban legality: a strictly necessary check.
2.1.2 Applicability to works carried out by holders of business income on buildings other than instrumental ones (Resolution No. 34/2020).
2.2 Assignment of credit: regulatory evolution from Circular 11/E of 2018 to the Italian Revenue Agency Resolution of 28 August 2017.
2.3 Responsibility of the beneficiary and its suppliers or assignees (Art. 121 of the Relaunch Decree).
2.4 The assignment of credit for works on common areas of apartment buildings:
2.4.1 The obligations of the apartment building manager.
2.4.2 “Cassetto fiscale” Italian Revenue Agency online service.
2.4.3 Use of the tax credit in compensation.
2.4.4 Cases of “minimum apartment buildings”.
2.5 Invoice discount.
2.6 Further transfers of tax credits.
3.1 Endorsement of compliance.
3.3 Certification needed.
3.4 Documents to be submitted and those to be kept.
4. The answers to the course application questions:
4.1 Responding to questions submitted upon registration: the Teachers’ interpretation.
Participation in the Webinar consisting of 2 modules is subject to payment.
The individual registration fee varies according to the number of modules you intend to take:
Regardless of the package selected, the Registration Fee includes the Training Hours, Course Papers, Attendance Certificate and possibility of recognition of the mandatory training hours for the EGE – expert in energy management, civil sector, for the TÜV Italia Scheme.
The balance of the Registration Fee, to be paid within 2 days from the date of completion of the Registration Form, must be paid by bank transfer to the following bank account:
IBAN: IT 20 V 03032 66850 010000340394
Account held at Banca CREDEM account holder CPL CONCORDIA Soc. Coop.
As payment reference please specify “Participant’s Surname, Name, Company – CPL ACADEMY Super Bonus”
To register please fill out all fields in the form by 18 September 2020. For more information, please email firstname.lastname@example.org.