All the terms and deadlines (mandatory, non-peremptory, preparatory, occurring in the course of the proceedings, final and executive) connected with any administrative procedure, including therefore those relating to building and zoning regulations, commenced ex officio or after a specific application filed by a private party, pending on 23 February 2020 or started after that date, were suspended until 15 May 2020.
In any case, the public administrations shall adopt all the organizational measures suitable to ensure the reasonable duration and prompt conclusion of the above-mentioned procedures, with priority for those to be considered urgent, also on the basis of motivated requests filed by the interested parties.
The terms for the formation of the final decision of a public administration in the form of significant silence (e.g., silent-consent mechanism - silenzio-assenso where set forth for by the law) have been extended or deferred for the corresponding time.
All building and zoning permits, concessions and authorisations, however denominated, including the terms for the commencement and the conclusion of building activities provided by building permits, expiring between 31 January and 31 July 2020, remain valid for 90 days following the declaration of conclusion of the state of emergency. This applies also to self-declarations for the commencement of activities (segnalazioni certificate di inizio attività), fitness for use self-declarations (segnalazioni certificate di agibilità), landscape and environmental authorisations, as well as to deadlines for the collection of building titles, however denominated, issued until the declaration of conclusion of the state of emergency.
The term of validity, the terms for the commencement and for the conclusion of works expiring between 31 January and 31 July 2020. provided for by zoning agreements (convenzioni di lottizzazione), or other town planning agreements, as well as the terms of the related implementation plans (piani attuativi) and connected acts, are extended by 90 days.
From 19 May 2020 to 31 December 2020:
Reduction of the charges relating to low voltage electricity users
The Authority for Energy, Networks and the Environment (Autorità di Regolazione per Energia Reti e Ambiente - Arera) has been entrusted with the task of reducing the transportation, management and general electricity system charges incurred by low voltage electricity non-residential users in relation to May, June and July 2020.
The electricity distribution and metering tariffs and the components to cover general electricity system charges, to be applied between 1 May and 30 July 2020, are re-determined in order to ensure a saving of the fixed tariff components applied to said users. The actual tariffs applicable to users with available power supply above 3.3 kW shall not exceed those applicable to users having an available power equal to 3 kW.
Incentives for improvement of energy efficiency and photovoltaic plants
A tax deduction of 110% applies to expenses incurred from 1 July 2020 to 31 December 2021 concerning:
The energy efficiency related interventions shall ensure the improvement of at least two energy classes of the building, or, if not possible, the achievement of the highest energy class, to be demonstrated by the energy performance certificate (attestato di prestazione energetica - APE).
The above-mentioned tax deduction applies to expenses incurred by certain entities (e.g., individuals, condominium, public entities managing social-housing).
Requisition in use or in property of hotel structures and other real estate properties with similar characteristics of suitability
Based on the measures adopted by the Italian Government, the competent Prefect (Prefetto), upon proposal of the Department of Civil Protection (Dipartimento della Protezione Civile) and having heard the Department of Prevention (Dipartimento di Prevenzione) which is territorially competent, may order, with its own decree, the requisition in use of hotel structures, or of other real estate properties with similar characteristics of suitability, to host people in health surveillance and fiduciary isolation, where such measures cannot be implemented at the interested person’s home. A requisition allowance is due and paid at the same time of the issuance of the decree by the Prefect.
The requisition allowance is settled in the form of an advance payment, in the same decree of the Prefect, by applying 0.42%, for each month (or fraction of a month) of effective duration of the requisition, to the value obtained by multiplying the cadastral annuity revalued by 5%, by the multiplier used for the purposes of the Italian registration tax, relating to the corresponding cadastral category of the requisitioned property.
The definitive requisition allowance will be determined within forty days by subsequent decree of the Prefect and it will be equal to the 0.42% of the market value as at 31 December 2019 of the property requisitioned or of properties of similar characteristics. The above-mentioned decree also settles the difference between the final amounts and the amounts on account of the requisition indemnity.
Accommodation-related activities
Starting from 18 May 2020, accommodation activities of hotels and other similar accommodation structures can be carried out ensuring social distancing and interpersonal safety distance in common areas and in accordance with the protocols and the guidelines adopted by the Conference of the Regions (Conferenza delle Regioni e delle Province autonome) and by single Regions aimed at preventing or reducing the risk of contagion, also taking into account the different types of accommodation structures.
Protocols and guidelines adopted by the Conference of the Regions and by single Regions shall concern: (i) the performance of access, reception and assistance services provided to guests; (ii) the use of common areas, without prejudice to specific requirements set forth for food and drink supply services; (iii) hygiene and sanitation measures for rooms and common areas; (iv) access by external suppliers; (v) the performance of recreational and athletic activities; (vi) the performance of any shuttle services available to guests; and (vii) the information of guests and operators on the safety and risk prevention measures to be followed within the accommodation facilities.