No conformity certificate and attestation on the fairness of costs for free building works and for works up to € 10,000
There will be no need for the compliance certificate and the affidavit on the fairness of the expenses for free building works and for works whose total amount does not exceed 10,000 euros. This is the important novelty concerning photovoltaics, contained in the Budget Law 2022. (Download PDF Document), as opposed to the rules introduced by Decree-Law 157/2021, the Anti-Fraud Decree, on options for invoice discounts and the transfer of credit, linked to the various building bonuses.
What does the Anti-Fraud Decree provide for?
Decree-Law 157/2021 has strengthened the control measures and the requirements necessary for the invoice discount and the transfer of the credit, making the compliance endorsement – previously required only for the invoice discount/superbonus 110 transfer -, as well as the asseveration of the fairness of the expenses, necessary in the following cases
- 110 superbonus deduction reported in the tax return, except in cases where the tax return is submitted directly by the taxpayer or through the withholding agent;
- transfer of the credit or discount in the invoice, including those relating to other building bonuses.
The novelties of the 2022 Manoeuvre: Free Building Works without visa and asseveration
In contrast to the provisions of the Anti-Fraud Decree, the 2022 Manoeuvre relaxes the restrictions under consideration.
The maneuver provides that, for the purposes of the discount on the invoice/credit transfer, neither the compliance certificate nor the affidavit on the fairness of the expenses are required for interventions falling under the so-called free construction. The same opening is provided for interventions of a total amount not exceeding 10,000 euros.
Free building work can be carried out, for example:
- installation of photovoltaic panels to serve buildings;
- elimination of architectural barriers;
- for full list (see Glossary Decree of 2 March 2018-Ministry of Infrastructure and Transport)