Superbonus 110, in which cases the Revenue Agency blocks payments

Take advantage of the Superbonus 110% is possible. Pay attention, however, to the possible controls of the tax authorities. Here’s what you need to know about it.

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Measure aimed at encouraging redevelopment and renovation of buildings, the Superbonus 110% undoubtedly presents itself as one of the most popular incentives. This facility, in fact, raises the tax deduction rate to 110% expenses incurred for carrying out certain interventions. These include, for example, the infrastructure for charging electric vehicles in buildings.

The interested parties, therefore, can directly benefit from the deduction with your tax return. Alternatively they can opt for one direct discount on the invoice by the supplier carrying out the interventions or assign credit to third parties. A very important opportunity, which needs to pay attention to certain elements. There are, in fact, some movements that the tax authorities do not forgive.

Superbonus 110%, pay attention to the tax authorities: in this case it can block payments

The Superbonus 110% quickly attracted the interest of a large number of people who, thanks to this facility, can finally carry out many jobs that have been postponed over the years. In order to benefit from this measure it is possible to exploit the credit assignment or what direct discount on the invoice.

Regardless of the chosen solution, you must in any case pay attention to the Tax. As underlined by The Law for All, in fact, there are some cases in which the Revenue Agency may decide to block payments.

In fact, following the amendments to the legislation, “preventive checks that could ruin all the benefit in case there was something unclear“. It follows, therefore, that the tax authorities may decide to block payments or request, after a few years, the return of any non-existent credits.

Credit transfer and invoice discount: when the Revenue Agency checks are triggered

In this regard, we remind you that both for the assignment of the tax credit and for the discount on the invoice must be transmitted the sworn statements to Enea electronically issued on interventions. The taxpayer must also communicate electronically to theRevenue Agency their choice by 31 March of the year following the one in which the payments for the works were made.

Starting from this communication, therefore, the Tax Authority can intervene and block payments relating to the Superbonus 110%. After having received the communication concerning the assignment of the credit or the discount on the invoice, in fact, the Tax Authority can carry out some checks in such a way as to verify that the data are correct and above all that the requesting subjects are actually entitled to it.

The Revenue Agency can therefore “suspend, up to thirty days, the effects of the communications of the transfers“, Of credits linked to Super building bonus 110%, “also subsequent to the first, and of the options sent to the same Agency that present risk profiles, for the purposes of the related preventive control“. In case of irregularities or whatever profiles at risk, therefore, skip everything.

On the contrary, if no inconsistencies are found or in any case 30 days have elapsed from the date of sending the communication without the Agency having made itself heard, it means that the assignment of the credit or the discount on the invoice are effective in all respects. At the same time we must never let our guard down and above all do not throw away the documentation.

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The Revenue Agency, in fact, can continue to carry out checks and request the recovery of any sums unduly obtained by the taxpayer. This by 31 December of the fifth following year to the one in which the violation occurred.

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