official clarifications on deductions, credit assignments, obligations, penalties

The Revenue Agency offers an updated guide on “construction” bonuses, which takes into account the changes introduced by the 2022 Budget Law and other regulatory interventions (“Sostegni ter”, “Milleproroghe”, “Energy”, “Aid” decrees, “Ukraine”).


After an impressive sequence of decrees, no less than 5 (and the account could still be open …), which followed the 2022 Budget Law, touching the legislation on the Superbonus and other building bonuses, especially as regards the transfer of credit and discount on the invoice but not only, the Revenue Agency intervenes by bringing together in a single circular – the n.19 / E / 2022 – various clarifications.

In detail, therefore, a point is put on the state of the art after the publications in the Official Gazette of:

The circular comments also the other rules for exercising the discount options on invoices and credit assignments and the news in the field of fight against fraud.

The most important clarifications

Within the document of practice it is noted that:

  • le expenses for the compliance visa and for the sworn certification incurred starting from 12 November 2021 they can be deducted, also with regard to bonuses other than the Superbonus;
  • for transfer or discount options, there is no need for “compliance visa” and “certification of congruity” for expenses related to works in free construction or of a value not exceeding 10 thousand euros incurred starting from 12 November 2021, with the sole exception of those that fall within the facades bonus;
  • the assignment of the credit or the discount on the invoice are possible starting from 1 January 2022 also for the deductions due for the recovery interventions aimed at the construction or purchase of garages or parking spaces.

Conformity visa and sworn translations: all inside since 11/12/21

As foreseen by article 3-sexies of the Milleproroghe decree, the deductibility of the expenses for the issuance of the compliance visa, of the certificates / asseverations of congruity for the purposes of exercising the option for the discount on the invoice or the assignment of credit, it is due for bonuses other than the Superbonus, if it concerns expenses also incurred in period between 12 November 2021 and 31 December 2021.

Free construction under 10 thousand euros: sworn certificates and visas are not required (apart from the facades) for ordinary bonuses

With the exception of the interventions relating to the bonus facades, noThere is no obligation to issue a certificate of conformity and the related certificates of appropriateness of the expenditurefor the purpose of using the discount on the invoice or the assignment of credit for “free building activities” and for interventionsother than those of free construction, of total amount not exceeding 10 thousand eurosperformed on the individual real estate units or on the common parts of the building.

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But be careful: the circular clarifies that “although the interventions provided for in paragraph 2 of article 121 also include those admitted to the Superbonus, the exemption from the compliance visa and the certificate of appropriateness of the expenditure only concerns the interventions admitted to the “transferable or discountable” deductions other than the Superbonus“. Therefore, for the interventions that lead to the Superbonus, even for free construction, a certificate of appropriateness of the expenditure and approval of compliance are still required.

Il value of 10 thousand euros must be calculated in relation to the value of the facilitated interventions to which the qualifying title refersregardless of whether the intervention was carried out in different tax periods.

The exemption applies with reference to expenses incurred starting from 12 November 2021.

Garages and parking spaces: how the option works

Specifically, the AdE explains how opt for the assignment of credit or for the discount on the invoice in relation to the recovery interventions of the building heritage aimed at the construction or purchase of garages or parking spaces also appurtenant to common property.

In practice, from 1 January 2022, taxpayers can choose to transfer the credit relating to the residual installments relating to the amounts paid starting from 2020 or 2021 or of benefit from the discount on the invoice and from the credit transfer with reference to the amounts paid starting from 2022.

Taxpayers who have not yet purchased the box can opt for the transfer of credit or for the discount on the invoice for any down payments made starting from 1 January 2022. In this case it will be necessary to register the preliminary purchase or the final contract by the date of sending the communication of the options to the Agency.

Credit transfer and anti-fraud: the watershed of 1 May

The rules on combating fraudincluding those relating to the limits envisaged for the assignment of credits by the Support decrees ter, Fraud, Energy and by the Aid Decree.

In particular, from 1 May 2022:

  • after the first transfer of the tax credit it is possible to make two further transfers only to banks, financial intermediaries, companies belonging to a banking group and insurance companies;
  • banks and companies belonging to a banking group can assign loans directly to account holders, provided that they are professional clients. However, it is not possible for the account holders to assign the credit to assign it subsequently;
  • the prohibition of partial transfer also comes into forceon the basis of which the credits deriving from the exercise of the discount options on the invoice or credit transfer cannot be subject to partial transfers after the “first communication of the option to the Revenue Agency”.
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The special table on credit assignments

Event Type Further disposals

First sales or discounts

First sales or discounts communicated by February 16, 2022 Credits can be transferred 1 time to anyone (jolly) + 2 times to “qualified” subjects
First sales communicated from February 17, 2022 Credits can only be assigned twice to “qualified” subjects
Discounts communicated from February 17, 2022 Credits can be transferred 1 time to anyone (jolly) + 2 times to “qualified” subjects

Subsequent sales

Subsequent sales to the first disclosed by February 16, 2022 Credits can be transferred 1 time to anyone (jolly) + 2 times to “qualified” subjects
Subsequent sales to the first communicated by February 16, 2022 and assignment jolly communicated from February 17, 2022

Credits can only be assigned twice to “qualified” subjects

Sanctioning measures and civil liability insurance policies

It takes stock of the sanctions introduced by article 28-bis of the “Sostegni-ter” decree, which included paragraph 13-bis.1 in article 119, which provides that is punished with imprisonment from two to five years and a fine from 50 thousand to 100 thousand eurosil qualified technician who in sworn statements / certifications:

  • exposes false information
  • fails to report relevant information on the technical requirements of the intervention project or on the actual implementation of the same
  • falsely certifies the appropriateness of expenses.

This provision, in consideration of the express regulatory reference, it is applied for the sworn statements / certificates provided for both the Superbonus and bonuses other than this.

With regard to insurance policies, the AdE clarifies that the obligation to stipulate the insurance policy is in any case considered respected if it has been stipulated:

  • a civil liability insurance contract that provides for a ceiling of no less than 500 thousand euros specifically intended for the issuance of sworn statements or certificates, to be supplemented by the professional if necessary
  • or, alternatively, a specific insurance contract with an adequate ceiling for the number of certificates or sworn statements issued and the amounts of the interventions covered by the aforementioned certificates or sworn statements and, in any case, not less than 500 thousand euros.
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On the subject he specifies that:

  • since the regulations on insurance policies relating to bonuses other than the Superbonus are not, for the latter, the stipulation of the policy is not required.
  • the provisions apply with reference to certifications and sworn statements signed from February 26, 2022 (date of entry into force of the “anti-fraud decree”, which had initially ordered this amendment, then transfused into the “Sostegni-ter” decree).

CCNL indication on the invoice: if not there, goodbye Superbonus

The regulatory reference is paragraph 43-bis of article 1 of the 2022 budget law, introduced by “Sostegni-ter”, which provides that in order to enjoy the benefits referred to in articles 119, 119-ter, 120 and 121 of DL Raise as well as the mobile bonus, green bonus and face bonus, the employer who carries out works for an amount exceeding 70 thousand euros, is required to indicate in the work performance contract or tender (which contains the deed of assignment of the works), which construction works, as per attachment X of Legislative Decree no. 81/2008, are carried out in application of the collective agreements of the construction sector.

The collective agreement applied, indicated in the contract for the work, must also be reported in the invoices issued in relation to the execution of the work itself.

Caution:

  • the failure to indicate the collective agreement in the invoices issued in relation to the execution of the works – however mandatory – however, it does not entail the non-recognition of tax benefitsprovided that this indication is present in the assignment deed;
  • if by mistake the collective agreement applied has not been indicated in an invoicethe taxpayer, when applying for the compliance visa, must be in possession of a substitutive declaration of deed of notoriety, issued by the company, with which the latter certifies the collective agreement used in the execution of the building works relating to the invoice itself. This declaration must be exhibited by the taxpayer to the subjects authorized to issue the compliance visa or, upon request, to the offices of the financial administration.

CIRCULAR 19 / E / 2022 CAN BE DOWNLOADED IN PDF FORMAT AFTER REGISTRATION ON THE PORTAL

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