The Metric Calculation for Superbonus 110% jobs is a real puzzle for those who have to draw it up and for those who have to swear it. A clarification note from the Department of Energy Efficiency Units (DUEE), Enea’s Programmatic Activities Support Laboratory (SPS – SAP), which appeared on the portal dedicated to tax deductions, helps to disentangle the legal indications on technical requirements, prices and pricing. , expenses incurred and the start dates of the works. The note appeared at the same time as those on the Superbonus and Ecobonus Asseverations (see news) and should be read together.
The first three boxes presented here in sequence help us to read, according to the start dates of the works, which are the reference laws for the technical requirements, for the price lists and for the expenses incurred.
The metric calculation step by step
The Aeneas note recalls the principles which must inspire the work of the qualified technician: according to point 13 of Annex A of the Interministerial Decree of 6 August 2020, for the interventions referred to in the SuperEcobonus (Article 119, paragraphs 1 and 2 , or “driving” and “driving” energy efficiency interventions), the qualified technician justifies the costs through:
• the regional or autonomous provincial price lists relating to the regions where the building subject to intervention is located;
• as an alternative to the aforementioned price lists, the DEI price lists. If the items of the interventions or part of the interventions to be followed are not present, then the technician proceeds analytically, also using Annex I of the Ministerial Decree 06/08/2020.
After having resurrected the Annex I which was supposed to have a residual use, the planners and sworn writers come to the table. Aeneas writes:
“It is crucial to remember that the prices contained in the price lists are not those to be applied, but are the maximum applicable ones and it is not the rule to always apply these prices. Therefore, it is necessary to produce the necessary documentation, such as price list and calculation, and once compiled, verify that the costs of the company are lower than those present in the regional or DEI price lists taken as reference. One of the two price lists (ie regional or DEI) can be used indifferently “.
Here are some procedural indications: “The Metric Calculation to be attached is the global calculation, total corresponding to 100% of the works subject to certification. Therefore, even in the case of intermediate SAL (for example 30% and 60%), the total metric calculation is still loaded. It is advisable to organize the metric calculation for homogeneous works and items. In the subsequent SAL (60% and completion of works), it is possible in any case to update the document previously uploaded to the 30% SAL, if there are variations in the course of work. In the case of changes in the course of work, it is advisable to highlight the changes that have occurred within the metric calculation “.
Metric calculation to be attached on the SuperEcobonus Portal
The metric calculation to be attached is the global calculation, total corresponding to 100% of the works subject to certification. Therefore, even in the case of intermediate SAL (for example 30% and 60%), the total metric calculation is still loaded.
It is advisable to organize the metric calculation for homogeneous works and items.
The metric calculation to be attached, explains Enea, must be unique and contain:
· Items relating to the real costs of interventions on the common parts of the condominium;
· The items relating to the real costs of interventions on the private parts (costs relating to each real estate unit present in the condominium building);
· The professional expenses for carrying out the intervention (for example: energy performance certificates, design, construction management, expenses for issuing the conformity visa, technical report pursuant to art.8, paragraph 1, d. lgs. 192/05 “ex law 10/91”, drawings and all that is technically necessary for the realization of the intervention);
· The expenses incurred for the documentation to be presented to the competent bodies.
-For each item, it is necessary to specify which price list is used as a reference.
– As regards professional expenses, these must be lower than the maximum values provided for by the Ministerial Decree of 17 June 2016.
-Because the Interministerial Decree of 6 August 2020 requires the justification of the costs in the metric calculation for the “driving” and “towed” energy efficiency measures referred to in paragraphs 1 and 2 of art. 119, it is optional to enter in the metric calculation:
(installation of photovoltaic systems and related storage systems (paragraphs 5 and 6, art. 119);
(charging stations for electric vehicles (paragraph 8, art. 119).
For these costs, the SuperEcobonus Portal checks the relative maximum allowable spending limits and the spending limit per kW of nominal power in the case of photovoltaic systems and per kWh of storage capacity for storage systems.
It means the total cost foreseen for the realization of the intervention, justified through the metric calculation and which must correspond to the amount of the invoices at the end of the work.
The cost of the works carried out is equal to … … euro:
It means the cost for carrying out the interventions sustained up to that moment and corresponding to the invoices issued. At the end of the works, this item must be the same as the item “total cost of the project foreseen”.
The costs are all-inclusive, including professional expenses. The amounts include VAT, when this represents a cost for the beneficiary.
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