The rules on the subject of Superbonus and other concessions in the construction sector after the changes introduced by Legislative Decree 157/2021 published on the Revenue Agency website.
What the circular says
With circular 16 / E signed by the director, Ernesto Maria Ruffini, the Agency provides information to taxpayers and operators on the new obligations relating to the compliance visa (which certifies the right to the benefit) and to the asseveration (which certifies the adequacy of the expenses) for both the Superbonus and the other building bonuses. Among the main changes, the extension of compulsory cases and the confirmation that the visa for the use of the Superbonus on the tax return is not compulsory “if the taxpayer independently sends the pre-filled in or if he sends the return through the withholding agent or, again, if there is already a compliance visa on the entire returnneither”.
What changes on the compliance visa
One of the novelties concerns the data relating to the documentation that can certify that the taxpayer can actually take advantage of the subsidy. The decree has extended the requirement of a compliance visa even when the bonus is used as a deduction in the declaration and no longer only in the case of the option for the transfer of credit or the discount on the invoice. The new regulation is already in force since 12 November for invoices and payments, the date of entry into force of the anti-fraud decree which is valid for all natural persons, non-commercial entities but also “sole proprietorships, companies and commercial entities to which the criterion of competence applies“.
There is an exception: the compliance visa is not mandatory if the return is presented directly by the taxpayer using the pre-filled form made available by the Agency or with the withholding agent who provides tax assistance (form 730). In the circular, then, we read that “the expenses incurred for affixing the visa are deductible even if the taxpayer uses the Superbonus directly in his / her tax return “.
What happens with the other bonuses
Instead, for all the other bonuses, it will be necessary to be in possession of the new certificate only when there is a credit transfer or a discount on the invoice: it will be important to demonstrate the start of the work with the consistency of the expenditure incurred based on the type of work, therefore do not exceed the maximum costs. All communications sent before the reform, that is by 11 November, will not be subject to the new regulations and consequently neither the compliance visa nor the sworn statement will be required.
As we dealt with in Giornale.it, if the tax authorities become aware of “specific risk profiles”, they will block the 110% Superbonus for 30 days: this is what was decided during the Council of Ministers to stop any attempted fraud on the building bonus for home renovation. The user who has accepted the credit will not be able to use it to pay taxes and will not be able to transfer it until there is the approval of the Agency. The checks will be carried out with the information contained in the Tax Register.