Superbonus 110, guidelines of the Revenue Agency: latest news

Superbonus 110 and other building bonuses, the latest news concerns the publication of the guidelines of the Revenue Agency in light of the changes introduced by Legislative Decree 157/2021. Circular no. 16 / E, signed by the director of the Revenue Agency, Ernesto Maria Ruffini, provides information to taxpayers and operators on the new obligations relating to the compliance visa (which certifies the right to the benefit) and to sworn certification (which certifies the adequacy of the expenses) for both the Superbonus and the other building bonuses. Among the main clarifications it is explained that the decree has extended the mandatory cases, and it is confirmed that the visa for the use of the Superbonus in the declaration is not mandatory if the taxpayer independently sends the pre-filled in or if he sends the declaration through the substitute d ‘tax or, again, if there is already a certificate of conformity on the entire declaration. WHAT CHANGES FOR THE SUPERBONUS COMPLIANCE VISA – Regarding the Superbonus, the Revenue Agency explains that a novelty concerns the compliance visa on the data relating to the documentation that certifies the existence of the conditions for the facilitation. The decree, in fact, has extended the obligation of the compliance visa even in the case in which the bonus is used as a deduction in the declaration and no longer, therefore, only in the case of the option for the assignment of the credit or the discount on the invoice, as predicted earlier. The novelty applies to invoices issued and related payments made from 12 November 2021, the date of entry into force of the anti-fraud decree: this temporal criterion applies to individuals (including arts and professions traders) and non-profit organizations. to which the cash criterion applies, but also, explains the circular, for sole proprietorships, companies and commercial entities to which the accrual criterion applies. With one exception, however: the compliance visa remains non-mandatory if the return is presented directly by the taxpayer through the use of the pre-filled return prepared by the Agency (form 730 or Income form), or through the withholding agent who pays the ‘tax assistance (form 730). No ad hoc compliance visa for the Superbonus even when there is a compliance visa on the entire declaration already requested in some circumstances. Finally, the circular specifies that the expenses incurred for affixing the visa are deductible even if the taxpayer uses the Superbonus directly in his / her tax return. NEWS FOR OTHER BONUSES – For all other bonuses other than the Superbonus, the new certification is only necessary in the event of a credit transfer or discount on the invoice. The attestation that must refer to works that have at least begun certifies the appropriateness of the expenditure incurred in consideration of the type of work, that is, compliance with the maximum costs. The obligation to affix the compliance visa and the attestation of the adequacy of expenses applies to communications transmitted electronically to the Revenue Agency starting from 12 November 2021. The Revenue Agency adds that the communications of the options sent by November 11, 2021, for which the Agency has issued a regular acceptance receipt, are not subject to the new regulations, so affixing the compliance approval and certification of the appropriateness of expenses are not required. Furthermore, as already explained in the faq published on November 22, 2021, the obligation to affix the compliance visa and certification does not apply to taxpayers who, before November 12, 2021 in relation to an invoice from a supplier, have fulfilled the relative payment against them and exercised the option for the transfer, through the stipulation of agreements between the transferor and the transferee, or for the discount on the invoice, by means of the relative annotation, even if they have not yet notified the Revenue Agency. CHECKS – Within five working days from the sending of the communications of the options for the discount or for the assignment of credits, the Revenue Agency may suspend, for a period not exceeding thirty days, the effects of these communications if a specific risk profile. Consequently, the expiration period envisaged for the use of the credit is extended for a period equal to that of the suspension of the effects of the communication itself (maximum of 30 days). In addition to these upstream checks, in order to avoid the circulation of undue credits, the Agency will carry out checks and investigations afterwards, in accordance with the provisions of the law.