The Inland Revenue has published a new circular letter (Circolare_16_29.11.2021) with indications and clarifications on the new obligations introduced by the so-called anti-fraud decree 157/2021, on the subject of compliance endorsement and asseverations for the Superbonus and other building bonuses.
Building bonuses other than the Superbonus: what changes?
The new certificate is only required in the event of the transfer of credit or a discount on the invoice. The certificate, which must refer to work that has at least begun, certifies the appropriateness of the expenditure incurred in view of the type of work, i.e. compliance with the maximum costs.
This obligation applies to communications sent electronically to the Revenue Agency as from 12 November 2021. Notifications of options sent by 11 November 2021, for which the Agency has issued a regular receipt of acceptance, are not subject to the new rules, and therefore the endorsement of conformity and the certification of the fairness of the expenses are not required.
In addition, the obligation to endorse and certify does not apply to taxpayers who, before 12 November 2021, in relation to an invoice from a supplier, have paid the relevant payment and exercised the option to transfer or discount on the invoice, by means of the relevant annotation, even if they have not yet notified the Revenue Agency.
Superbonus: what does it change for the compliance certificate?
The decree has extended the requirement for the conformity certificate also when the Superbonus is used as a deduction in the declaration and no longer only in the case of an option to transfer the credit or discount on the invoice, as previously provided.
The certificate of conformity is not compulsory if the declaration is submitted directly by the taxpayer through the use of the pre-filled declaration prepared by the Agency (model 730 or model Redditi), or through the tax withholding agent providing tax assistance (model 730).
No specific compliance endorsement, even when there is compliance endorsement on the whole declaration, which is already required in some circumstances. Finally, the Circular specifies that the expenses incurred for the endorsement are deductible even if the taxpayer benefits from the Superbonus directly in his income tax return.