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Materiali e contributi
29 luglio 2021
Superbonus 110% e CILA, le novità del D.L. 77/2021
Il D.L. n. 77/2021 (“Decreto Semplificazioni”), riscrivendo per intero l’articolo 119 comma 13-ter del D.L. 34/2020 (“Decreto Rilancio”), ha introdotto importanti novità sui titoli edilizi necessari per accedere al bonus del 110%.
Per effetto della nuova norma, tutti gli interventi edilizi finalizzati all’ottenimento del superbonus, ad eccezione di quelli consistenti in demolizione e ricostruzione, costituiscono manutenzione straordinaria e sono realizzabili mediante CILA, anche nel caso in cui l’intervento interessi le parti strutturali degli edifici o i prospetti.
In sede di presentazione della CILA, non sarà richiesta l’attestazione dello stato legittimo dell’immobile.
Ne hanno parlato gli Avvocati Guido Inzaghi e Riccardo Marletta nell’articolo pubblicato da Il Sole 24 Ore.
Cliccare qui per leggere l’articolo.
Lo Studio resta a disposizione per quanto possa occorrere.
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