From cash limit to citizenship income, super tax checks 2022

From home bonuses to the use of cash through citizenship income. In 2022 super tax controls are planned: the Revenue Agency will in fact push the fight against tax evasion in this way, intensifying the checks on the existing concessions and on those that are introduced from year to year by the various budget laws. on laleggepertutti.it. Not long ago, the Director of Revenue, Ernesto Maria Ruffini, denounced on the pages of the newspaper Il Sole 24 Ore a series of frauds on building bonuses carried out by those who practically wanted to redo the house for free without having the requisites. Even more recent is the maxi scam of 20 million euros on citizenship income attributed to 9,000 non-existent Romanians. But these are just some of the episodes that push the government to bring some order to these and other sectors. Let’s see what all the new tax controls are. Tax checks on home bonuses The taxman’s activities on home bonuses to find any cunning will be so intense that the government has even built a special decree around the checks. Not only to find any missing requirements but also to keep an eye on the payment methods for the work, i.e. the transfer of credit or the discount on the invoice and not only on the 110% superbonus. The controls, in fact, will increase exponentially on the restructuring bonuses, on the facades bonus, on the bonus earthquake and on the other benefits for which credit transfer or invoice discount are foreseen. The taxpayer will be required, as for 110%, to present a compliance visa if he decides to use these two alternatives to the classic tax deduction to be reported in the tax return to recover the percentage due over the years. The obligation will cease only if the declaration is presented directly by the taxpayer with the pre-filled letter of the Revenue Agency or through Caf and intermediaries. The taxman will also check the costs incurred by the taxpayer based on the work carried out. In this regard, the Ministry for Ecological Transition will prepare a special tariff with the maximum prices to be respected for interventions other than the 110% superbonus (a price list already exists on this concession). In this way, we will try to avoid that costs are “inflated” to obtain “extra” earnings. And, of course, there will also be checks to ensure that the taxpayer actually qualifies for the bonuses. The tax authorities will identify risk profiles on the basis of the consistency and regularity of the data contained in the communications to assign the credit or to obtain discounts on the invoice with those present in the tax registry or already in the hands of the Revenue Agency. In the event that there are signs of irregularities, the Tax Authority will suspend communications for 30 days, after which, if the risk of fraud disappears, the communications of credit transfer or discount on the invoice will continue their course. Otherwise, they will be canceled. Naturally, the Agency requests the precious collaboration of professionals and intermediaries involved in the credit transfer procedure: they will have to raise the attention threshold and will be required to report suspicious transactions to the Financial Intelligence Unit (UIF). The timing of the recovery of the benefit illegally collected is prescribed as of 31 December of the fifth year following that of the assessment. But the statute of limitations can reach eight years in the event that non-existent credits or undue compensations have been found. Any litigation will be held before the tax judge. Tax checks on citizenship income The other gold mine for the smart, in addition to home bonuses, is that of citizenship income. And here, in addition to the tax authorities, there will be other actors involved in the checks to ensure that the subsidy ends up in the hands of those who really need it. The benefit will be suspended if the recipient does not periodically participate in activities and interviews to be held in person. At the Job Center there will be feedback of the real active search for a job at least once a month. For those who do not show up, the proven justified reason that leads to the forfeiture of income is triggered. to combat poverty in order to allow for an assessment of its conditions. The unjustified absence is equivalent, also in this case, to the loss of the subsidy. Citizenship income will be reduced by 5 euros each month starting from the one following the date on which a suitable job offer was refused. Tax checks on B & Bs and short-term rentals The government’s hard hand also on the hospitality sector. The new tax checks will affect structures such as hotels, bed & breakfasts and short-term rentals, such as those proposed by Airbnb, Booking and other similar apps. The declared objective of the Revenue Agency will be to strengthen the fight against tax and social security evasion. Like? Tax authorities and creditors (INPS, for example) will have access to the database of accommodation facilities created in 2019 which contains the properties intended for short-term leasing and all the data relating to the various structures. Each is identified through a code that must be indicated to customers in every offer and in every promotion.The tax authorities and creditors will therefore have access to this information recorded in the database also to check the regular payment of the tourist tax that structures collect from tourists and have to pay to the municipalities. Tax checks on the use of cash As is known – but it should be remembered for the umpteenth time – from 1 January 2022 the threshold for cash payments drops from € 1,999.99 to € 999.99. It means that from € 1,000 upwards it will be necessary to use traceable means of payment, such as debit cards, credit cards, bank or postal transfers or checks. A way, therefore, to try to avoid black payments and the consequent tax evasion. How does the taxman intervene? For example, keeping an eye on the current accounts of taxpayers, who have no secrets for the Revenue Agency. If there are cash payments that are much higher than the average stock that the taxpayer has always had, the Revenue Agency will smell rotten and will investigate where that money comes from. the same amount, below 1,000 euros, in a short time. It must be said that the taxpayer can deposit or withdraw anything he wants from his account, since it is not a payment from one subject to another. However, the tax authorities may ask to document any expenses, especially if the amount or frequency of the withdrawal and payment are unusual. In this regard, the tax authorities also make use of the tax return. Check how much the taxpayer declares and how much his current account is moving, that is, what his standard of living is. Revenue is thus perfectly able to understand if, based on the declared income, an account holder can afford to pay or withdraw certain sums, if he can go on vacation in the Caribbean or must be satisfied with the beach near home, round trip within the day not to spend in the hotel. If the taxpayer books a hotel in July and that month withdraws € 1,500 from the account, the question may arise that he or she wants to pay in cash. You will be asked by the taxman for some explanations on the matter, received in hand, and checks can also be triggered when, for example, a parent wants to make a loan to his child. Also in this case it will be necessary to make a transfer or use other traceable payment systems if the figure goes from 1,000 euros upwards. Taking into account that a misstep, if discovered, can cost between 2,000 and 50,000 euros.