Superbonus 110 percent: latest news in light of the recent position taken by the Revenue Agency on the issue. Focus on contracts signed without indication of the CCNL.
Superbonus: the obligation to indicate the CCNL, provided for by paragraph 43-bis of article 1 of the 2022 Budget Lawintroduced by the Sostegni-ter decree, is applied for large-scale works higher than 70 thousand euros which are made starting from the date of May 27, 2022.
As specified by the circular number 19 of 2022 of the Revenue Agencythe indication relating to the application of collective agreements in the construction sector by employers, must be included in procurement contracts or in deeds of assignment of the works stipulated starting from the same date of 27 May last.
per i contracts signed on a previous datein the case of assignment of credit but also of direct use of the deduction, the documentation must be integrated with the“Attestation of notorious deed of CCNL building”.
Superbonus, latest news 2022: what to do in the case of contracts already signed without CCNL and work not started
There are several aspects of the superbonus that are clarified in the circular number 19 of May 27, 2022 of the Revenue Agency.
As specified by the document of practice, they are out of theobligation to apply the construction collective bargaining agreement sole proprietorships are more representative.
The obligation foreseen by the paragraph 43-bis of article 1 of the 2022 Budget Law, introduced by the Sostegni-ter decree, is the subject of numerous clarifications which have been reported in the final part of the aforementioned practice document.
Il chapter 8, “Indication of the collective agreements in the contract for the work and in the related invoices”specifies the changes introduced in the legislation and to be applied starting from May 27, 2022.
In order to ensure adequate working conditions in the construction sector and to increase the level of safety at work, for i construction work referred to in Annex X to the legislative decree 9 April 2008, number 81, the obligation to apply the collective agreements in the construction sectornational and territorial, stipulated by the comparatively most representative employer and trade union associations.
The indication on the collective agreement applied must be included in thedeed of assignment of the works and must subsequently be reported on the invoices which will be issued, in order to be entitled to the maxi deduction introduced by the Relaunch decree.
Article 23-bis of the Ukraine decree provides that the obligation applies to interventions of an amount greater than 70 thousand euros and that the limit must be understood for overall work, not just construction.
As specified in the circular of the Revenue Agency, the requirements are met by contracts in the construction sector which are identified with the following CNEL codes:
- F012 (this CCNL also absorbed the previous collective agreements F011 and F016);
- F018 (this CCNL also absorbed the previous collective agreement F017).
In this regard, the document of practice also specifies the following:
“In any case, it is the responsibility of the client of the works to request the inclusion of the indication of the collective agreements or to verify their inclusion, since the omitted indication in the contract of assignment determines the non-recognition of the tax benefits provided by law.”
The obligation also applies to contracts concluded through a general contractor and in the case of sub contract but not in the case of sole proprietorships, without employees.
How it should behavein order not to lose the deduction, who signed the procurement contracts before May 27 but has not yet started work?
Superbonus and CCNL building: the attestation of notorious deed CCNL building
How should the person who stipulates behave i contracts prior to May 27without the indication of CCNL constructionand did or will it start work after the watershed date?
The information is mainly useful to those who intend assign credit resulting from interventions to a bank or a qualified intermediary, but also to those who intend benefit directly from the deduction.
As clarified in the circular of the Revenue Agency:
“The aforementioned paragraph 43-bis” takes effect from May 27, 2022 and applies to the building works indicated therein started after that date “. In application of this provision, with a view to simplifying the obligations for taxpayers and the protection of their assignment, the provisions referred to in the aforementioned paragraph 43-bis operate with reference to the assignment deeds stipulated from 27 May 2022 and apply to construction works started after that date. “
Basically, no new contracts will have to be signed if those signed on a date prior to May 27, 2022 do not contain theindication of the building collective bargaining agreement.
However, in cases of assignment of credit to financial intermediaries, if the works have not started before the date indicated, in some cases aintegration to documentation.
The“Attestation of notorious deed of CCNL building”.
In some cases, the compilation of the documentation is requested not only by the construction company but also by other companies.
The request for compilation of the documentation by other (non-construction) companies would seem to go beyond the provisions of the law, as the novelties of paragraph 43-bis of article 1 of the 2022 Budget Law expressly refer to construction works as per annex X to the legislative decree 9 April 2008, n. 81.
These works are those indicated in text of the regulatory recall:
“1. Construction, maintenance, repair, demolition, conservation, rehabilitation, restructuring or equipping, transformation, renovation or dismantling of fixed, permanent or temporary works in masonry, reinforced concrete, metal, wood or other materials, including power lines and structural parts of electrical systems, road, railway, hydraulic, maritime, hydroelectric works and, only for the part involving building or civil engineering works, reclamation, forestry and excavation.
2. Furthermore, construction or civil engineering works include excavations, and the assembly and disassembly of prefabricated elements used for the construction of building or civil engineering works. “
Furthermore, the recent circular of the Revenue Agencywith regard to the obligations in question, clarifies the following:
“It being understood that the obligation to apply the collective agreements for the sector refers exclusively to construction works.”
In the opinion of the writer, according to what is indicated in the legislation and in the documentation of practice referred to, the“Attestation of notorious deed of CCNL building” it should be completed and signed exclusively by the construction company or companies.
Lastly, theindication of the CCNL building will have to be inserted in the invoicesfor the recognition of the deduction or credit.
- Circular of the Revenue Agency number 19 / E of May 27, 2022
- Amendments to the Superbonus and Bonuses other than the Superbonus – Anti-fraud measures – Amendments to the discipline of the assignment of credits referred to in articles 121 and 122 of the decree-law of 19 May 2020, n. 34