“In line with the specifications of the Revenue Agency, the so-called anti-fraud decree (Legislative Decree 157 of 2021) introduces significant changes to the existing regulatory framework. One for all, the compliance visa, whose obligation is now also extended to the case in which, with reference to the expenses for interventions falling under the Superbonus, the taxpayer benefits from this deduction in the tax return. The obligation lapses if the tax return is made directly by the taxpayer through the pre-filled 730 and is excluded even if the expense is was made in 2020, even if submitted after 11 November 2021 (effective date of the decree) “. This was stated by the president of Meritocrazia Italia Walter Mauriello asking that the anti-fraud decree “not be translated into an anti-bonus decree”. “Attention is also paid to the appropriateness of expenses – he continues – In a study of the provision, the fear is that, with the new measures, the usefulness of a system that, all in all, was giving a new impetus to the world of construction will be nullified. . Not to mention that the decree was composed without a previous useful discussion with the parties involved. Architects, engineers, builders witnessed a change in the rules of the game with the extension of the obligation of the compliance visa and the certification of congruity of the expenses, in a generalized manner to all bonuses, regardless of the actual size of the incentives to which the incentives are connected “. “Some adjustments were necessary, but not in the direction of creating more cumbersome operation of the administrative machine, increasing the volume of checks and weighing down the procedures – adds the president of Meritocrazia Italia Walter Mauriello – The result today is a much more confused and uncertain. There is a serious risk of creating unreasonable discrimination between those who were able to take advantage of the SuperBonus easily until yesterday and those who now encounter difficulties in accessing the benefit due to the new rules “. “Countering illegal phenomena and guaranteeing transparency remains essential. On the other hand, however, the bonus management mechanism cannot be excessively slowed down – he continues – In addition, costs will increase, because the declarations or changes will have to be carried out by professionals. who make their skills available. Added to this are the uncertainties due to possible changes in the scenario both in the conversion of the anti-fraud decree and in the approval of the Budget Law “. “The new system could lead, in short, to a progressive paralysis of construction sites, making tax bonuses useful for building revival less and less ‘attractive'”, concludes Meritocrazia Italia, asking for “regulatory clarity and corrections to be made to ensure that the anti-fraud decree does not result in an anti-bonus decree. It is proposed to reserve the obligation of compliance and certification only for interventions of a certain entity and of a structural nature (similar to what already happened for the Superbonus 110%). It is also necessary to: ensure speed in checks and credit conversion in order not to block the property redevelopment and energy efficiency machine linked to the restructuring bonus and the eco-bonus; replace the request for documentation with the obligation of a single certification for the benefit of a greater speed of the reconstruction process “.
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