Superbonus 110%: Land Registry Search and Other Useful Documents

Superbonus 110%: what it is, how to get it, what documents are needed, scope of application, terms.

Last 2020 was the scenario not only of a global epidemic that is still a strong protagonist today but also of several political and social initiatives whose aim is to restart the economy now crushed by the health emergency created by the Coronavirus. Among the various innovations, we will focus in particular on the one introduced by the so-called Relaunch Decree 34/2020, subsequently converted into Law 17 July 2020, n.77: the Superbonus 110%.

What is the 110% Superbonus?

The Superbonus certainly arises from the need to implement maneuvers aimed at improving the energy efficiency of homes and therefore reducing energy waste, fighting global warming. These new measures increase the deductions provided for energy requalification interventions of buildings provided for by the Ecobonus, which therefore involve energy saving and use of renewable sources, and the reduction of seismic risk provided for by the Sismabonus, with deductions from 50% to 85%.

The Superbonus consists mainly of a 110% relief on expenses incurred for energy efficiency interventions carried out by:

• condominiums;
• natural persons, outside of business, arts and professions, who own or hold properties subject to intervention;
• autonomous public housing institutes or similar bodies;
• non-profit or voluntary social utility organizations;
• housing cooperatives with undivided ownership of properties owned by them and assigned to their members;
• amateur sports associations and clubs.

The relief in question will be obtained through a direct deduction of 110%, supporting the expenses, to be divided into 5 annual installments of equal amount (in 4 years for expenses incurred in 2022) and used in the tax return to reduce taxes and duties (within the limits of tax capacity); or by opting for an immediate discount on the invoice, for the total amount of the works, practiced by the suppliers who will carry them out. In the latter case the client will not support any payment and the suppliers will receive a tax credit equal to 110% to be used as a compensation.

It is also possible to opt for the transfer of the credit to credit institutions or other financial intermediaries.

What interventions are eligible for the Superbonus 110%?

In order to benefit from the Superbonus, specific interventions must be carried out, defined driving forces , such as: thermal insulation interventions on the surfaces affecting the building envelope, whether single-family or multi-family; replacement of existing air conditioning systems or centralized systems for heating and the supply of domestic hot water, provided that they ensure the achievement of a higher energy class.

Subsequently, the beneficiary of this benefit will also be able to carry out additional interventions, called towed , such as the replacement of window frames and solar screens, the installation of photovoltaic systems, the installation of infrastructure for charging electric vehicles in buildings, etc.

Similarly, it is possible to carry out anti-seismic interventions for buildings located in seismic risk areas, as provided for by the Super Sismabonus that we will limit ourselves to mentioning in this article.

What documents are needed to apply for the Superbonus 110%?

It is necessary to produce and submit to the Revenue Agency a series of documents relating to the work that will be carried out on the property.

Among these:

• the contract that binds the owner to the company that will carry out the work;
• the deed of sale or rental of the property;
• the energy performance certificate issued by a technician;
• the certification document in relation to the conformity of the project and the required requirements;
• the technical report on urban planning and cadastral compliance; the various administrative authorisations;
• invoices and expense documents.

What is the difference between urban planning compliance and cadastral compliance?

It should be emphasized that urban planning and cadastral compliance are not the same thing.

The first case is by verifying that the property is the same as the project filed with the Municipality and recovering all the authorizations relating to the same for the renovation, taking into account the interventions already carried out. The modifications carried out without the consent of the Municipality are considered abusive therefore there will no longer be conformity and it will be necessary, where possible, to proceed with a regularization by paying the relative penalty to remedy and be able to start the bonus procedure.

The second case, however, the cadastral conformity, occurs when the property corresponds to the cadastral plan (plan of the real estate units) present in the Land Registry; also in this case it is necessary to update the floor plan in case of changes made to the property. Compliance is therefore achieved when the floor plan is the same as what was built and authorized.

(For further information see: Complete Guide 2022 to the cadastral plan. What it is, how to request it ; Guide to the cadastral map extract and the difference with the cadastral plan ).

Land Registry Survey: Why is it necessary for the 110% Superbonus?

Along with all the necessary documents, it is essential to have the land registry certificate, without which it will not be possible to request the bonus.

The land registry contains all the information relating to the ownership status of a property or land, located on the Italian national territory, by a subject, whether a natural person or a legal entity. In detail, it is possible to learn the municipality and province, the personal data of the owner or owners and the identification and classification data of the properties such as:

• urban section;
• sheet;
• particle;
• subordinate;
• census area;
• micro zone;
• category;
• class;
• consistency;
• cadastral area;
• income

As regards the land, there will be the type of crop and class from a qualitative point of view, while from a quantitative point of view the measurement in hectares or ares, furthermore the land income and the agricultural income are reported.

How do you get a land registry certificate?

The cadastral survey can be requested by all citizens, it does not expire and the data contained therein are valid and reliable until modified by the owner or the Land Registry. It is absolutely useful in real estate sales, leases and contracts of exchange, donation and loan for use; it is further useful for building certifications, requests for connection of domestic utilities, calculation of various taxes and in the case of inheritances. (For further information see Guide to the Land Registry Survey 2021 – How to read what data it contains ).

As mentioned above, the land registry is essential in the Superbonus 110% practice, as everything regarding a property can be learned through this document. It is therefore good to always have it available as it is useful in a variety of cases.

The certificate is issued by the Land Registry with a request made at the Provincial - Territorial Offices of the Revenue Agency and although it can also be requested electronically, there is a simple and fast way to avoid expensive searches, unclear information, queues at the offices and bureaucratic formalities that often steal time from those who do not have time.

With Fast Visure, among many services, it is possible request an updated land registry report, via email, in just 5 minutes and with a simple click!

Request a consultation, information is free, time is money!