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Superbonus 110% e bonus edilizi: le linee guida del Fisco sul Decreto anti-frode

Tax Guidelines on Anti-fraud Decree

after posting Home FAQSome are not excluded Fatal error, The Revenue Agency again enters into the anti-fraud measures contained in Decree-Law N. 157/2021 (Anti-Fraud Decree) containing “urgent measures to combat fraud in the tax and economic benefits sector”.

Superbonus 110%, Building Bonuses and Anti-Cheat: Revenue Agency Bulletin

In fact, on November 29, 2021, the tax authorities published a file Circular no. 16 / AH by which further clarifications are given to taxpayers and operators regarding the new obligations of visa compliance (confirming the right to benefit) and confirmation (which certifies the appropriateness of expenditures) for both Superbonus 110% and other construction bonuses, set forth in the Anti-fraud Ordinance (no is yet to be converted into law).

Among the main clarifications, it was clarified that the decree has extended the mandatory states, and it is emphasized that the visa to use Superbonus in advertising is not mandatory if the taxpayer independently submitted what was previously filled out or if the permit was sent through the alternative tax or, again, if the There is already a certificate of conformity in the entire ad.

What are the changes to visa compliance in Superbonus

With regard to Superbonus, the novelty relates to the consent to comply with data on documents evidencing the existence of facilitating conditions. In fact, the decree extended the compliance visa obligation even in the case of the bonus being used as a discount in the advertisement and no longer, therefore, only in the case of the option to waive credit or discount on the invoice as previously envisaged. The change applies to invoices issued and related payments made as of November 12, 2021, the date the Anti-Fraud Ordinance came into force: This time standard applies to natural persons (including the arts and professions) and non-profit organizations. The cash criterion applies, but also, explains the circular, also to individual institutions, corporations and business entities to which the accrual criterion applies. With one exception: a compliance visa remains non-mandatory if the return is filed directly by the taxpayer through the use of a pre-filled return prepared by the agency (Form 730 or Income Form), or through a tax withholding agent that pays tax assistance (Form 730). There is no compliance visa assigned to the Superbonus even if a compliance visa in the entire advertisement has already been requested in some circumstances. Finally, the circular states that expenses incurred for visa affixing are deductible even if the taxpayer uses the Superbonus directly on his tax return.

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Other Bonus News

For all bonuses other than Superbonus, a new certificate is only necessary if the balance has been transferred or debited on an invoice. The certificate, which must indicate at least the started business, attests to the suitability of the expenses incurred in relation to the type of business, i.e. compliance with the maximum costs. The obligation to establish a compliance visa and certify the suitability of expenses applies to correspondence sent electronically to the Revenue Agency from November 12, 2021. Options correspondence sent by November 11, 2021, for which the agency has issued a regular acceptance of receipt, is not subject to the new regulations, and therefore approval of conformity A certificate of adequacy of expenses is not required. Furthermore, as already indicated in the FAQ published on November 22, 2021, the obligation to install a compliance visa and certification does not apply to taxpayers who have satisfied the prorated payment prior to November 12, 2021 in relation to an invoice from a supplier at their expense and who have exercised the option to transfer, from During the stipulation of agreements between the transferor and assignee, or for the discount on the invoice, by relative annotation, even if they have not yet notified the Revenue Agency.

Controls over communications that present risk profiles

Within five business days of informing the deduction options or the allocation of credits, the Revenue Agency may suspend, for a period not exceeding thirty days, the effects of such communications should a particular risk profile arise. Thus, the validity period envisaged for using the credit is extended for a period equal to that of the suspension of the effects of the connection itself (maximum 30 days). In addition to these initial checks, in order to avoid the circulation of unexplained credits, the Agency will carry out checks and investigations afterwards, in accordance with the provisions of the law.

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