Fourth assignment of credit, new building renovation, PV

Law 34/2022, Transformation DL 17/2022 (Billing and Energy), launches the Building Bonus Credit 4 Mission, changes the definition of building renovation, and distorts the rules for PV and renewable energy systems. All measures of interest to construction professionals and technicians

This provision (both the text of Law and Legislative Decree 17 harmonized with amendments are available in the Appendix) is in effect since April 29, 2022: seeAll measures of interest to construction professionals and technicians.

there Law No. 34/2022 of April 27from transform Bills and energy decree (DL 17/2022) was published in the Official Gazette 98 on April 28, 2022 and is Officially effective since Friday, April 29, 2022: The measure is about containing electricity and natural gas costs, and the last note is the one that has been relayed – and reviewed extensively – by the Chamber.

Let’s see all the important news, with reference to the already published in-depth studies on some specific issues and the possibility of downloading the final texts in the attachment.

Superbonus: Fourth assignment of specified credit (without joint and several liability)

The perimeter of additional transportability (i.e. IV) will be relative to Correspondence of the first assignment of credit or debit to the invoice sent to the Revenue Agency effective May 1, 2022.

In fact, Article 29-bis of Legislative Decree 17/2022 on the transfer of DDL amends the rules for the use of certain tax concessions by way of deduction on the invoice and balance transfer.

sure, The number of transfers that can be made with reference to the above tax credits increases from 3 to 4, with the 1 + 2 + 1 scheme (1 + 2 scheme is currently in effect).

In particular, with the changes, the The whole of the last sale, by the banks only for the benefit of the persons with whom they have a current account contract.

Note: the fourth transfer will be “free”, that is, it can be carried out by banks to anyone (to avoid the exhaustion of financial capacity by credit institutions).

How will the fourth sale work?

If deductions are used in the form of invoice deductions and transferable tax credits, in addition to the three transfers that can be made under current legislation (One is free, the next two are restricted, or for the benefit of banks and brokers), Only banks that have exhausted the number of possible transfers indicated above are allowed to carry out another fourth task exclusively for the benefit of persons with whom they have a current account contract.without the right to further carriage.

Extending credit allocations until October 15, 2022: valid only for companies and VAT number holders

By virtue of the provisions of the new art. 29 ter, to allow the exercise of options for deduction on consideration or transfer of credit relating to certain tax liens, including construction liens, 2022 allowed, for IRES (companies/institutions) subjects and VAT number holderswho are required to file their tax return by November 30, 2022, from Refer the communication to the Revenue Agency to exercise the above options until after the end of April 29, 2022 but, in any event, by October 15, 2022.

Note: On the other hand, private individuals will still have to hurry up and close by April 29, 2022. No further changes in terms are expected for them.

Superbonus Geothermal Sensors

Paragraph (1) bis of Article (15) added by referral to the Council, Expands the range of interventions included in the Superbonus system to 110%: the costs incurred to which the discount is applied will also include those for the installation of geothermal sensors used in geothermal power plants (set forth in paragraph 1 of Article 119): that is, in particular, Polyethylene pipes installed in the ground that allow the circulation of liquid inside them.

The addition is made by introducing a new paragraph 1.1 to Article 119 of Legislative Decree 34/2020.

News for solar photovoltaic and thermal energy systems in buildings

The transformation of Legislative Decree 17/2022 into a law transformed significant changes at the level of Licensing procedures for photovoltaic systems and renewable sources.

Among the novelties is the expansion of the field of application of the simplified single model (already envisaged for connecting the installation of small PV systems on the roofs of buildings up to 50 kW) for photovoltaic and thermal systems with a power of more than 50 kW It should be noted that up to 200 kW is made in free construction.

Go to the dedicated study for details of all the news!

Renovation of the building with a permit to build also in prohibited areas

Article 28, 5-bis is really ‘historic’ in that it touches on – the termination of the conflict between the various TARs, the chiaroscuro of the August 2021 CSLLPP Circular and the interpretations of the Ministry of Cultural Heritage (on Ingenio We have dealt with the subject in all its aspects ) – a really sensitive topic, which, after the changes introduced by the simplification decree, aroused a lot of skepticism among experts.

Uniform Building Code Amendments Provides for building renovation interventions involving demolition and reconstruction of buildings located within protected areas According to art. 142 of the legislative decree. 142/2004 (Landscape and Cultural Heritage Act) Subject to building permits.


  • Letter A) touches and modifies an art. 3, paragraph 1, letter d), sixth sentence, of Presidential Decree 380/2001 by inserting Clarify that regulated building renovation interventions do not include those that refer to buildings located within protected areas According to art. 142 of Legislative Decree 142/2004;
  • The letter b), as a result of the exception set forth in the letter a), specifies that Restoration of buildings involving demolition and reconstruction of buildings in protected areas is also subject to obtaining a building permit According to art. 142 of Legislative Decree 42/2004 or Restoration of collapsed or demolished buildings in the same areasin both cases where they are Planned changes in shape, elevations, foundations, or flat features Pre-existing building modularity or volume increases are expected.

Go to the dedicated study for details of all the news!

Expensive materials and price reviews: the new rules for compensation

Article 25 strengthens the fund under Article 1 Seventy Paragraph 8 of Decree-Law 73/2021 transferred with amendments by Law 106/2021 (Sostegni 1) to deal with it, in the first half of 2022., and exceptional increases in the prices of some building materials, from 150 million for 2022.

Not only this: the provision clearly intersects with what has already been indicated on this subject in the DL Sostegni-Ter, and for the above-mentioned purposes, in connection with the contracts in force on the date of entry into force of this decree, which – which By September 30, 2022MIMS proceeds to Determine by its own decree, on the basis of calculations made by ISTAT in the implementation of the methodology Specified by the same institute in accordance with Article 29 Paragraph 2 of Legislative Decree No. 4, from Percentage changes, up or down, by more than 8 percentwhich occurred in the first half of 2022, for the single prices of the most important building materials.

In fact, these are the “new” rules for compensating (increasing or decreasing) building materials.

Compensation is determined by applying the quantities of individual materials used in the work performed and calculated by the construction manageror indicated under the responsibility of the construction manager in the measurement handbook, From January 1, 2022 to June 30, 2022The Increases or decreases in relative prices determined by the decree Above with reference to the date of presentation, it exceeds 8 percent if it refers exclusively to 2022 and exceeds 10 percent overall if it refers to several years.

For increases, under penalty of confiscation, the contractor submits a request for compensation to the contracting authority within 15 days from the date of publication in the Official Gazette. From the executive decree above. for reductions, the action shall commence ex officio by the contracting authority, within fifteen days of the above-mentioned date; The person in charge of the procedure makes sure that
Provide credit to the contracting authority and proceeds to any refunds.

civil renewal

Article 28 states that in order to strengthen the urban renewal measures referred to in Article 1, paragraph 42, of Law No. 160, incorporated into Task 5 “Inclusion and Cohesion”, Component 2 “Social Infrastructures, Families, Communities and the Tertiary Sector”, Investment 2.1 “Investments in urban renewal projects, aimed at reducing marginalization and social degradation” of the PNRR, authorized with it Scrolling in the order of accepted and unfunded business Referred to in the decree of the Ministry of Interior in agreement with the Ministry of Infrastructure and Sustainable Mobility and the Ministry of Economy and Finance December 30, 2021.

The Ministry of Interior, by decree to be issued by March 31, 2022, allocates resources on the basis of the timeline announced in the application submitted by the Ministry of Interior decree of April 2, 2021, up to a later date. The total limit is 40 million euros for 2022, 150 million euros for both 2023 and 2024, 285 million euros for 2025 and 280 million euros for 2026.

The text of Law 34/2022 and the harmonized text between DL 17/2022 and the Transfer Law can be downloaded in PDF format after registering in the portal

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