The
new model for communicating the options for the assignment of credit or for the discount on the invoice relating to the deductions envisaged for the recovery of the building heritage, energy efficiency, seismic risk, photovoltaic systems and charging columns.
The new model, approved by the provision of the Revenue Agency today, incorporates the changes introduced by the law decree n.
157/2021, published in the Official Gazette no. 269 of 11 November 2021. This was announced by the Revenue Agency.
After the approval of the anti-fraud decree, designed to avoid the abusive use of all building bonuses, the nightmare of those who are renovating their homes is rapidly taking shape: the new rules, which introduce further checks and steps in the process of approval of the discounts, send the current system into a tailspin, not yet prepared to withstand the instant change imposed by the decree. So much so that the Revenue Agency had to interrupt the transmission of the documents necessary to have the discounts on the invoice and the assignment of credits, waiting to adapt its platform. The chaos, albeit temporary, rekindles the controversy over the anti-crafty squeeze that some, such as the 5 Star Movement, consider a discouraging bureaucratic burden, which pushes them to ask immediately "corrective interventions to avoid blocking the work in progress and those that were about to begin. "But in the majority another spark is already destined to ignite: with an amendment to the tax bill, the League, with the signature of Matteo Salvini, has returned to the office with the flat tax, asking for funding to damage her own five-star citizenship income. The first to sound the alarm about home bonuses were the artisan confederations. The hitch is all bureaucratic because the anti-fraud dl adds two steps necessary to obtain the discounts on the invoice or to transfer the credits to intermediaries. The first is the obligation of the compliance visa - issued by accountants and Cafs - for all building bonuses, and not just for the 110% Superbonus, as it has been so far. The second is theobligation to "certify the adequacy of expenses" for all interventions without any cost limit. "Incomprehensible" according to Confartigianato Imprese, CNA and Casartigiani, because to replace a simple boiler or even just a window, the new burden risks being more expensive than the tax benefit. Moreover, it is not yet clear who will have to issue the certification and what content it will have to have.sworn statement and what content it must have.sworn statement and what content it must have.
"If we do not open a serious reflection on the recent interventions relating to the Superbonus 110%, we run the serious risk that a chaotic situation will be generated such as to nullify the effects of the extension that the M5s strongly wanted", said the deputies Riccardo Fraccaro, Luca Sut and Patrizia Terzoni. The fears of a restriction on access to benefits for renovations are however already a reality in the 2022 maneuver, where the number of owners of single-family houses who can access the Superbonus drops by a third. This is due to the new income ceiling (Isee up to 25 thousand euros) expected from next year. The Democratic Party asks to exempt some of the Church buildings mentioned in the Lateran pacts from the payment of the Tari, from the Roman basilicas to the papal palace of Castel Gandolfo.
