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Article 1, paragraph 66, letter q) of the Budget Law 2021 added paragraph 14-bis to Article 119 of the Relaunch Decree. This new subsection, as of 01 January 2021, has made it mandatory to place a Sign in the vicinity of the Worksite Areas, a Sign that must also bear a particular wording, for works that access the tax deductions provided by the 110 per cent SUPERBONUS, such as: "Access to State incentives provided by Law no. 77 of 17 July 2020, 110 per cent superbonus for energy efficiency or earthquake-proof interventions".
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To report the presence of construction site areas of works with access to state incentives provided by Law No. 77 of 17 July 2020, 110 per cent superbonus for energy efficiency or earthquake-proof interventions.
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