Conformity visa and sworn statement not always necessary
Based on the changes contained in the Budget Law 2022 the compliance visa and thesworn statement pricing from a technical professional will not always be mandatory to access home bonuses.
Let’s take stock of the situation by examining the provisions of the recently approved economic maneuver.
Home bonus: when certifications are not mandatory
Following the amendments made to the 2022 Budget Law, the approval of compliance and the sworn statements on fairness of prices they are not always required to access building bonuses.
They will indeed exempt the works of modest entity and the interventions falling within the so-called free building. Let’s take a step back and go in order by examining the legislation that has changed over time.
What are the compliance visa and technical certification
The compliance visa is a document issued by a qualified professional, such as an accountant or labor consultant, aimed at certifying the existence of the legal conditions regarding the possibility of benefiting from the 110% Superbonus and other building bonuses for which this certification is mandatory.
L’sworn statement of the technician is the document issued by a qualified professional, such as a surveyor, an engineer or an architect who certifies the presence of all the technical requirements necessary to benefit from the bonus.
In the case of Superbonus 110%, this asseveration is accompanied by the asseveration of the adequacy of the expenses incurred, the only request instead in the case of other building bonuses.
The news of the Anti-Fraud Decree
With the Anti-fraud Decree (Legislative Decree 157/2021), the contents of which, with amendments have been included in the Budget Law 2022, also for building bonuses other than Superbonus 110, the issuance of a compliance visa and certification of the fairness of prices has been made mandatory in case of credit assignment The discount on invoice.
In fact, we remind you that before the legislation came into force on 12 November last, the obligation to obtain certifications was the exclusive prerogative of Superbonus 110% when used with alternative methods to tax deduction.
The purposes of the anti-fraud legislation
L’target of the legislation anti-fraud is to put a stop to the numerous scams that have occurred in the event of a credit transfer or discount on the invoice, provided for in Article 121 of Legislative Decree 34/2020, (Relaunch Decree).
In fact, the controls by the Revenue Agency have been strengthened which from now on will have the possibility, once it has received the taxpayer’s communication regarding the use of alternative methods, to suspend their validity.
Despite the excellent reasons behind the legislation, all this has resulted in an increase in work for technical professionals with the consequent blocking of construction sites.
The news in the 2022 Budget Law
In order to streamline the procedures, when approving the Budget Law 2022 a number of amendments were presented aimed at making changes to the anti-fraud legislation implemented in the economic maneuver.
In order to simplify the formalities and avoid the blocking of the works, visas and declarations are not required in all cases in which construction works of modest entity or in case of free building, pursuant to Article 6 of the Consolidated Building Act as well as the MIT Decree of 2 March 2018 containing the glossary relating to free building.
What are the new rules?
We assume that the compliance approval and the asseveration of the fairness of the prices are certifications issued by qualified professionals in the following cases:
- credit transfer and discount on the invoice to take advantage of the 110% Superbonus;
- Again in the case of a 110% bonus if the expense is deducted in the tax return, except in cases where the same is presented directly by the taxpayer or through the withholding agent;
- for all other building bonuses (renovation, eco-bonus, seismabonus, façade bonus) when used by credit transfer or invoice discount. Please note that for building bonuses other than super bonuses, the sworn statement concerns the appropriateness of the expenses but not the technical requirements of the intervention.
Another important aspect to highlight is that the expenses to be deducted possibly also include those incurred to obtain the issuance of the compliance visa and the certification of prices, where certifications are necessary.
The deduction rate foreseen for the specific type of intervention performed will be applied.
For which works from 1 January 2022 will not be required a compliance visa and certification of the fairness of prices?
With a view to easing the restrictions with the 2022 maneuver, certifications are not required for:
- works for a total amount not superior a 10.000 euro carried out on the individual real estate units or on the common parts of the buildings, except in the case of interventions falling within the facade bonus for which the certifications introduced continue to be necessary;
- the works included in the so-called free building.
Jobs that do not require compliance visa and price certification
When we talk about free construction we refer to those works for which no one is required qualifying title nor is it mandatory to make any prior communication to the Municipality.
Taking the Glossary prepared by the Ministry of Infrastructure and Transport, the following are included in free construction:
- ordinary maintenance interventions;
- interventions aimed at installing photovoltaic panels for buildings;
- interventions aimed at eliminating architectural barriers, which do not involve the construction of external lifts;
- works to bring the plants up to standard;
- replacement of fixtures.
Source: LAVORINCASA.it by www.lavorincasa.it.
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