The Energy Ordinance is a law, changes in effect since April 29

Well for the 4th allotment of credits, building renovation with permission to build also in restricted areas and more

text file Law 34/2022 dated April 27, 2022, regarding the conversion of the draft law and energy decree (Legislative Decree No. 17/2022), which includes: “procedures Urgent to contain electricity costs and natural gas in order to develop renewable energies and re-launch industrial policies..

This provision is effective since Friday, April 29, 2022.

Among the important innovations, in addition to measures to Containing increases in electricity and natural gas priceswe have: a Fourth assignment of credits (but only if it is executed by the banks against their own account holders); Amendments to the Uniform Building Code, It is expected that the building will be renovated with permission to build also in the restricted areas; expand for October 15th contact deadlineOnly bad for businesses and VAT owners.

Let’s see in detail the changes introduced by Law No. 34/2022.

Article 28 Paragraph 5 redundant Amendments to the Unified Building Law

With the conversion of the draft decree into law, significant changes were made to Articles 3 and 10 of the Consolidated Text of Building Laws and Regulations, Presidential Decree No. 380/2001.

Among the building renovation interventions (that is, interventions in which the shape, elevations, ground and typical characteristics of a pre-existing building are preserved and no increase in volume is expected) are those that refer to buildings located in protected areas according to Art. 142 of Legislative Decree No. 42/2004.

This means that building renovations involving Demolition and reconstruction of buildings located in protected areas in accordance with Art 142 of Legislative Decree No. 142/2004 (Cultural Heritage and Landscaping Act) are classified as “building renovations” (for which tax bonuses are possible) and always require permission to build.

In particular, the following changes are made:

  • toArticle 3paragraph 1, the message Dr (Define construction interventions), the sixth sentence, after the phrase: “Legislative Decree January 22, 2004, n. 42,The following has been included:Except for buildings located in areas protected by Article 142 of the the same legislative decree,“;
  • toArticle 10paragraph 1, the message c) Interventions subject to building permit), the following words are added at the end:Moreover, building renovation interventions involving demolition and reconstruction of buildings located in protected areas in accordance with From Chapter 142 of the same law referred to in the legislative decree January 22, 2004, n. 42, or restoration of buildings, collapsed or demolished, located in the same areas, in both cases where changes in the shape, elevations, ground, flat and typical characteristics of the pre-existing building or an increase in size are to be expected“.

Article 29 redundant Fourth assignment of credits

An important novelty in the field of construction and tax bonuses concerns the waiver of credit.

With reference to the correspondence for the first assignment of credit or debit on invoice sent to the Revenue Agency as of May 1, 2022, a fourth and final assignment will also be possible in addition to the three already permitted: one to any third party, without restrictions, and two parties in a “supervised” area , that is, only if it is made for banks and financial intermediaries registered in the Register, companies belonging to a banking group registered in the Register or insurance companies authorized to operate in Italy. However, with the fourth assignment, only a transfer is allowed from a bank to a person with whom a current account contract is concluded, that is, one of its account holders.

With the conversion of the draft bill into law, changes were made to Article 121 of Legislative Decree No. 34/2020 amended by Law No. 77/2020. Especially:

  • Article 121, paragraph 1, letter a) of Legislative Decree No. 34/2020 Finally, the following words were added:; For banks, with regard to Credits the number of possible transfers indicated above has been exhausted, an additional transfer is allowed Exclusively for the benefit of people who have You entered into a current account contract, without the right to do so More transportation“.
  • Finally, the following words are added to Article 121, paragraph 1, letter b):; For banks, with regard to Credits the number of possible transfers indicated above has been exhausted, an additional transfer is allowed Exclusively for the benefit of people who have You entered into a current account contract, without the right to do so More transportation“.
  • The provisions of this Article shall apply to correspondence for the first credit transfer or bill discount sent to the Revenue Agency as of May 1, 2022.

Article 29 Third – Extension of sending the task

Another novelty is the extension of the deadline for contacting the option to transfer credit or debit to an invoice by businesses and professionals, who must file their tax return by November 30: the deadline has been pushed back from April 29, 2022 to October 15 2022.

This extension will affect all expenses related to the Superbonus and the remainder of the tax bonus incurred in 2021 and the remaining installments of expenses incurred in 2020.

For other taxpayers, on the other hand, for expenses incurred in 2021 and the remaining unused premiums for 2020 expenses, the April 29 deadline set by the “Support Ordinance” has been confirmed.Third(Article 10-FourthlyLegislative Decree 4/2022).

In detail, in Article 10 Fourthly From the legislative decree n. 34/2022 Add the following 2nd paragraph redundant:

«In order to allow the exercise of options for discounting the consideration or transferring the balance referred to in Article 121 of the Legislative Decree of May 19, 2020, n. 34, converted, with amendments, by the law of July 17, 2020, No. Number 77, for the year 2022, persons subject to corporate income tax and VAT number holders, who are required to file their tax return by November 30, 2022, can send a letter to the Revenue Agency in order to ‘exercise’ the above options even after the deadline indicated in Paragraph 1 of this article, but anyway by October 15, 2022”.

Simplify the installation of renewable energy systems

The ruling also introduces many measures Simplify the installation of renewable energy plants In the field of electrical infrastructure; It also establishes a revolving fund for small and medium-sized enterprises. It should be noted that the simplified single model can also be applied to photovoltaic and thermal systems with a capacity of more than 50 kW and up to 200 kW, in the case of free construction. We remind you that the use of the model was already foreseen to connect the installation of small rooftop photovoltaic systems up to 50 kW.

In detail, see the previous Biblus article: Photovoltaics and Regular Maintenance: The New Simplification.

Article 15 Paragraph 1 redundant Superbonus geothermal sensors

Finally, it must be emphasized that the perimeter of the interventions included in the Superbonus has been expanded to 110%: among them there are also those for the installation of geothermal sensors used in geothermal power plants (provided in paragraph 1 of Article 119). In particular, these are polyethylene pipes installed in the ground and which allow the liquid to circulate inside them.

The novelty relates to the new paragraph 1.1 of Article 119 of Legislative Decree No. 34/2020: “The expenses incurred for the interventions referred to in paragraph 1 also include those for geothermal probes used in geothermal power plants…”

Attached to this is the text of the legislative decree issued on March 1, 2022, No. 17, in coordination with the Transfer Law April 27, 2022, n. 34.

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