Superbonus 110%, Inarcassa Foundation: “Unacceptable criminal penalties and higher insurance charges”

“With the publication of the decree-law on the transfer of tax credits deriving from building bonuses, the government continues to adopt abnormal measures that focus on freelancers to stem fraud connected with the tax bonus mechanism”. This was stated in a note by the president of the Inarcassa Foundation, Franco Fietta, on decree law 13 of 25/2/2022 “Urgent measures to combat fraud” which introduces new measures to combat fraud in construction. First of all, he points out, “the provision introduces the criminal responsibility of the technician even for errors committed in good faith, without considering that professionals are forced to operate within a regulatory framework made inextricable by the government itself, following a confused and alluvial legislation. The provision of such a broad criminal case would have deserved a previous parliamentary passage also for the respect of the requirements of guarantee and certainty that the principle of legality would like to defend. We will ask the Parliament not to ratify this anomalous provision “. “Underlining again how the provision is aberrant towards freelance architects and engineers, we observe that no attention is paid to the figure of the general contractor, who in offering the end customer a ‘turnkey’ solution triggers distortionary phenomena in activation of the superbonus, favoring pathological consequences for the entire supply chain “, underlines Fietta. “We are thrilled – adds Fietta – also in relation to the other changes introduced by the government, having participated in the cycle of hearings as part of the examination of the support decree-ter, formulating some concrete proposals in relation to art. 28 of the provision. we had registered, at that time, the commitment to improve the text in the amendment phase, we find worrying signs from the government that suggest the progressive dismantling of the tax bonus system. We cannot be satisfied with the partial reversal that will allow a total of three transfer of credits accrued from building bonuses “. The measure, notes the president of the Inarcasssa Foundation, “is still penalizing since the further transfer is only possible within the banking circuits, while the possibility of a final transfer between the credit institution and the user had to be left open. Furthermore, the government intervened again on the issue of insurance policies, changing the mechanism for the umpteenth time. The decree intervenes on art. 119, paragraph 14, of decree no. 34 of 2020, and provides that the professional stipulates , for each intervention, an insurance policy with a ceiling equal to the amounts of the intervention subject to the certificates or sworn statements. All this obviously translates into a duplication of insurance costs for professionals who are already obliged, by law, to stipulate a professional third party liability policy for your services “, concludes Fietta.