Here comes the new updated guide on last news of the Super bonus. THE'Inland Revenue published the circular dedicated to the Superbonus and building bonuses which led to many clarifications with examples and concrete cases for taxpayers, after the approval of the new rules on joint liability in the assignment of credits. A key step to unlock the "jammed" mechanism of sales.
But not only. The Agency has given clarifications regarding the credit transfer to account holders of credit institutions and to diligence indexes, but also instructions on how to manage any communication errors the option of credit transfer and invoice discount. Here are the latest news on the Superbonus.
Superbonus, Revenue Agency: joint liability only in case of willful misconduct or gross negligence
La Circular from the Revenue Agency provides clarifications precisely on the joint liability of the supplier who applied the discount on the invoice and of the transferee of the Superbonus credit, "if the non-existence, even partial, of the requirements that give the right to the tax deduction is ascertained".
Examples of fraud
“Il dolo occurs when the transferee is aware of the non-existence of the credit", such as for example in the case in which the latter has previously agreed with the original beneficiary on the methods for generating and using the same or if the fictitious nature of the credit is clearly evident to a first examination, conducted by anyone, and nevertheless the transferee proceeds in any case with the acquisition and compensation of the same in the model F24, drawing an undue tax benefit related to the non-existent credit".
Examples of gross negligence
La gross negligence occurs "when the transferee has omitted, in 'macroscopic' terms, the required diligence". For example, in the event that the purchase of credits was carried out in the absence of the required documentation to verify its existence or in the presence of a clear contradiction in the documentation produced by the assignor (for example, in the event that the sworn refers to a property other than the one covered by the subsidized interventions)".
When is liability limited to willful misconduct and gross negligence?
Provided that the liability of those who buy credits is limited to these borderline cases, it is also necessary to acquire ex post ("now by then") the approval of conformity, the required certificates and sworn statements. Now the taxman explains how this works disclaimer:
- for the "ab origine" Superbonus, as for these works the acquisition of the documentation has always been mandatory in order to be able to apply the credit transfer or discount on the invoice;
- for other building bonuses, from the introduction of the obligation to have a compliance visa, certificates and sworn statements pursuant to paragraph 1-ter of article 121 of the Relaunch decree (effective from 12 November 2021);
- for the bonuses that had been introduced before the provision of these documentary obligations, the acquisition "now for then" limits the joint and several liability of the transferee of the same supplier - as well as of the subsequent transferees in possession of the same documentation required by the law in question - only in cases of willful misconduct or gross negligence.
Diligence indices: a support for the preliminary investigation
The circular also details "a more specific key to understanding the diligence indexes of the buyers of tax credits, which have an exemplifying nature and are aimed at making the Agency's action on the national territory homogeneous and transparent". For example, when it comes to evaluating the consistency between income capacity e work amounts, the Revenue suggests that "the acquisition of a copy of the wire transfers or other documentation capable of demonstrating the successful execution, by the client, of the relative payments to the amount of the work remaining payable by him (in cases where the subsidy does not cover the entire amount of the work) and provided that the work has actually been carried out".
Or, when talking about the index of disproportion between the scope of the works e value of real estate, the circular explains that "the supervisory bodies will have to verify whether the transferee has acquired further information and documents, suitable for verifying the effective execution of the works for the amounts declared and the details of the expenses incurred, together with the related financial and fiscal documentation supporting ”.
Transfer of credits to account holders without preliminary investigation
The circular also recalls that banks are allowed (even without having completed the triple passage of assignments), "the assignment in favor of subjects other than consumers or users, who have entered into a current account contract with the bank itself, or with the parent bank, without the option of further transfer". Any professional buyer he must not repeat the investigation ex novo on the package of credits, on condition that "the assignor bank delivers to the account holder all the documentation suitable for demonstrating "that it itself observed the necessary diligence at the time of purchase of the assigned credit".
Superbonus: communication delay? The Revenue Agency explains what to do
The circular also provides indications for those who have not sent the communication for the exercise of the option for the discount on invoice o the assignment of credit by 29 April 2022 (for expenses incurred in 2021 and for the unused residual installments of the deductions referring to expenses incurred in 2020). You can access the "remission in bonis", an institution that allows you to send the communication up to November 30, 2022 (deadline for submitting the tax return), by paying an amount equal to the minimum amount of the established sanction.
There are some though condizioni in order to take advantage of this extension: have the substantial requirements to benefit from the deduction; the transfer agreement or the invoice discount must be dated prior to the April 29 deadline; the control activities on the entitlement to the benefit must not have begun and, finally, a 24 euro fine must be paid with the F250 which cannot be offset or reduced with the repentance (the instructions will arrive with a subsequent resolution, explains the Revenue Agency) .
Revenue Agency, communication errors on the Superbonus
The circular also contains operational indications on how to remedy a errors made in compiling the communication sent. In particular, if the error in communication is formal (for example, the cadastral data or the progress of the works have been reported incorrectly) the transfer is valid for tax purposes and it is sufficient to send a report via pec indicating the correct data.
If instead the error is substantial, or "if it affects essential elements of the credit transferred" - such as the tax code of the transferor or the intervention code on which the percentage of deduction and spending limit depends - it is possible to send a substitute communication by the fifth day of the month following that of sending. Once the deadline has elapsed, if the transferee has accepted the credit, "the parties may request the cancellation of the acceptance of credits deriving from communications of incorrect first transfers or discounts, by sending a specific model - attached to the circular - to a dedicated pec box ”.
Superbonus, deductions on the rise: data from Enea
The investments admitted to the are still running deduction of the Superbonus. As at 30 September 2022 there were a total of 51,21 billion (from 43,018 at the end of August) with deductions paid by the state expected at the end of the works for 56,33 billion (from 47,32 billion in August). This is what emerges from the counter Aeneas on the Superbonus.
Condominiums, single-family buildings and independent real estate units
Going into more detail, 37.838 took advantage of the measure condos for a total of investments equal to 22,16 billion euros and a total of condominium works carried out of 14,88 billion, 67,1%.
As far as the single-family buildings there are 178.785 asseverations for a total investment of 20,26 billion and a total of works carried out equal to 13,99 billion, i.e. 68,5% of the total.
Finally, 90.562 assertions concern functionally independent real estate units for a total investment of 8,78 billion and 6,53 billion of works completed equal to 74,4%.
