30/11/2021 – The new obligations regarding compliance and expenditure adequacy, introduced by the “Anti-fraud” Decree (DL 157/2021), have created doubts among taxpayers. To resolve them, the Revenue Agency has issued guidelines, contained in the circular 16 / E / 2021.
Visa of conformity and appropriateness of expenses for eco-bonus, seismabonus, restructuring bonus, facade bonus
The circular explains that, for eco-bonuses, sismabonus, restructuring bonuses and facade bonuses, the new obligations come into play only in the event of credit transfer or invoice discount.
The attestation of the appropriateness of expenses it must refer to works that have at least begun and must certify compliance with the maximum costs by type of intervention, in relation to the individual elements that make it up and to their entirety.
The obligation of the approval of conformity and the adequacy of expenses also applies to communications of credit assignment concerning the rate residue non fruite of the deductions relating to expenses incurred in 2020 whose transfer agreement was finalized starting from 12 November 2021.
Compliance visa and Superbonus, the new obligations
The Anti-Fraud Decree has provided that even those who directly benefit from the Super bonus with personal income tax deduction, must acquire the compliance visa.
The compliance visa it’s not mandatory I know:
– the taxpayer independently sends the pre-filled in;
– the taxpayer sends the return through the withholding agent;
– there is already a certificate of conformity on the entire declaration.
The expenses incurred for theaffixing of the visa I’m deductible.
The taxpayer who has taken advantage of the Irpef deduction in the tax return for 2020, but intends transfer the remaining unused installments, in order to communicate his decision, he must have a certificate of conformity. The taxpayer must also transmit the certification of the adequacy of the expenses, but this will already be in his possession because it is a document required in any case since the introduction of the Superbonus.
Superbonus, clarifications on the asseveration of the appropriateness of expenses
The Anti-Fraud decree provided for the adoption of a decree by the Minister of Ecological Transition (Mite) for the identification of maximum values, for certain categories of goods, to which reference must be made to certify the adequacy of the expenses incurred. Until this decree is issued, to certify the adequacy of the expenses:
– for energy efficiency interventions facilitated with the Superbonus, the “Technical Requirements” Decree must be used (DM 6 August 2020);
– for interventions other than those of energy efficiency, facilitated with the Superbonus, the prices indicated in the price lists prepared by the Regions and Autonomous Provinces, the official price lists or the price lists of the chambers of commerce, industry, crafts and agriculture must be used or, in defect, the current market prices based on the place of execution of the interventions.
Approval of compliance and adequacy of expenses for payments from 12 November
The new obligations always apply to payments made starting from 12 November 2021.
However, there are border-line cases, relating to payments for works incentivized with eco-bonuses, restructuring bonuses, seismabonus and facade bonuses. L’obligation does not apply to taxpayers who, before 12 November 2021, have paid the invoice and exercised the option for the transfer, through the stipulation of agreements between the transferor and the transferee, or for the discount on the invoice, by means of the relative annotation, even if they have not yet notified to the Agency.
These criteria, explains the circular, are valid for both natural persons (including exhibitors of arts and professions) and non-commercial entities, to which the cash criterion applies, both for businesses individuals, companies and commercial entities, to which the criterion of competence applies.
Approval of compliance and appropriateness of expenses, checks
Within five working days from the communication of the options for the discount on the invoice or for the assignment of credit, the Revenue Agency may suspend, for a period not exceeding 30 days, the effects of the communications if a certain risk profile emerges.
Consequently, the expiration period envisaged for the use of the credit is extended for a period equal to that of the suspension of the effects of the communication itself (maximum of 30 days). A posteriori controls and assessments are also envisaged.