All the building discounts and the 110% Superbonus remain active (but the Isee ceiling at 25 thousand euros for the villas remains), including the related concessions, such as the discount on the invoice and the transfer of credit, but there will be an intensification of checks against the abuses, which in less than a year would amount to 850 million euros.
With an ad hoc decree, the Draghi government has clarified the measures for the revitalization of construction, which are very onerous for the treasury, given that the Superbonus alone has so far cost over 10 billion euros. The executive dl has the purpose above all to avoid fraud.
Here are the news contained in the text.
FIXED PRICES - Among the consequences of the building bonuses there was the often unjustified increase in the prices of the interventions. Invoices inflated, counting on the fact that at least half of the expenditure, if not the entire amount, is borne by the state and therefore the taxpayer has no incentive to request lower costs. For this, reference lists will be drawn up, ad hoc "price lists".
WITH FROZEN DISCOUNTS RISKS - Stop the assignment of credit or the discount on the invoice if "risk profiles" emerge that need to be verified.
The Revenue Agency may suspend the effects of credit transfer communications for "up to 30 days" on the basis of specific risk profiles that will be identified for each "different type of credit transferred".
Upon successful completion of the checks, or after 30 days, the credit assignment will become effective.
CHECKS - The compliance visa requirement - issued by accountants and Cafs - is extended even if the Superbonus 110% is deducted in one's tax return. Currently, however, the visa is required only in the case of credit transfer or invoice discount. From January, the obligation also applies to the other building bonuses. In addition, the assessment and recovery of taxes due by the Revenue Agency is streamlined.
EXTENDED SALES - The credit transfer and the discount on the invoice are refinanced for three years, until 2024, in favor of sismabonus, eco-bonuses (including fixtures), facade bonuses and charging columns.
