With its publication in the Official Gazette on 31 July, Law no. 108 of 29 July 2021, converting into law, with amendments, Decree-Law no. 77 of 31 May 2021 (better known as the “Semplificazioni-bis” decree) came into force.
There are many new features provided by the conversion law for deductions increased by 110%, photovoltaic systems, charging stations for electric vehicles, etc..
Superbonus 110%
The increased deduction is extended to interventions aimed at removing architectural barriers and to those carried out on buildings in cadastral categories B/1, B/2 and D/4. Excluded from the extension are buildings in category D/2 (hotels and pensions).
Another important innovation is that, in order to obtain the Superbonus, it will no longer be necessary to obtain a certificate of lawful status, and a simple Cila (certified communication of commencement of work) will suffice.
It has also been provided that
– thermal insulation and seismic curb interventions do not count towards the calculation of distance and height, as an exception to the minimum distances;
– purely formal violations that do not prejudice the exercise of control actions do not lead to the forfeiture of tax benefits limited to the irregularity or omission found. In the event that the violations found during the controls by the competent authorities are relevant to the disbursement of the incentives, the forfeiture of the benefit applies limited to the individual intervention subject to irregularities or omissions;
– in case of works already classified as free building activities, only the description of the intervention is required in the CILA. Upon completion of the works, a certified report of the start of activities is not required.
Simplification of storage and photovoltaic plants
Stand-alone” electrochemical storage plants are not subject to either Via or screening, unless the connection works are not part of these procedures.
Table A annexed to Legislative Decree 387/2003 is amended, raising the minimum threshold for submitting a photovoltaic plant to a single authorisation from 20 kW to 50 kW.
Storage plants can be authorised through a simplified authorisation procedure (PAS) if the electricity production plant powered by renewable sources is already existing or authorised, even if not yet in operation, and if the electrochemical storage plant does not involve the occupation of new areas.
The possibility of using the simplified authorisation procedure (PAS) for the authorisation of photovoltaic plants of up to 20 MW connected to medium voltage and located in landfills, disused quarries, and areas for commercial, productive or industrial use has been foreseen.
The single model for the construction, connection and operation of small photovoltaic plants integrated on the roofs of buildings also applies to small plants on structures and artefacts other than buildings or located on the ground.
Any incentives foreseen for photovoltaic plants pursuant to Legislative Decree 28/2011 may also be granted to agrovoltaic plants that adopt innovative integrative solutions with the assembly of modules high above the ground, “also providing for the rotation of the modules themselves, in any case in such a way as not to compromise the continuity of agricultural and pastoral cultivation activities, also allowing for the application of digital and precision agriculture tools”.
Revamping and repowering
It defines the cases in which revamping and repowering of existing photovoltaic, hydroelectric and wind power plants can be considered “non-substantial” and can therefore be authorised through Pas.
Environmental impact assessment
A special Via Commission has been set up for projects falling under the jurisdiction of the State in the NRP and NIPEC.
The timescales for both the screening and the Via itself are shortened, which in the case of projects connected to the NRP and Pniec must be completed within a maximum of 130 days in total.
Renewable energy sources and landscape protection areas
In authorisation procedures for electricity production plants powered by renewable sources, located in areas close to those subject to landscape protection, it has been established that the Ministry of Culture must express its opinion within the Services Conference; this opinion must be mandatory but not binding.
Single regional authorisation measure
The rules governing the single regional authorisation measure (Paur) introduce a preliminary phase to the procedure, which allows the proposer to interact with the competent authority on the documentation to be submitted.
In addition, the timing and procedures for issuing the Paur have been modified.
Amendments to the administrative procedure
By intervening in Law 241/90, the power of substitution of the P.A. is strengthened (in case of inertia of the P.A.). (in the event of inertia on the part of the competent administration) and the institution of silent consent.
It is also established that Article 10-bis of Law 241/90, which regulates the issue of the notice of rejection of the application, does not apply to screening, Via and preliminary verification procedures.
The maximum period within which an unlawful administrative measure can be annulled ex officio is reduced from 18 to 12 months.