Sismabonus, requested the modification of the rules on late asseveration

14/01/2022 – To obtain the Sismabonus, the asseveration of the reduction of the seismic risk must follow precise timing. The rules on the matter have changed, risking to create confusion and inequality of treatment among taxpayers, but at the moment there are no conditions for reaching a different and fairer interpretation.

This, in summary, is what emerged with the response of the Ministry of Economy and Finance to the question 5-07329 presented to the Finance Committee by the Hon. Pd Gian Mario Fragomeli.

Sismabonus, the risk of unequal treatment

The question, retracing the rules that regulate the deductions for anti-seismic works, underlines the risk of creating a difference in treatment between the subjects who undertake the interventions at different times.

To obtain the Sismabonus it was initially necessary to submit the designer’s certification contextually to the qualifying title. Subsequently, the Ministerial Decree 24/2020 provided for the possibility that the sworn statement be presented even after the qualification, but in any case before the start of the works.

However, the question underlines, a series of doubts have arisen, which prompt taxpayers to turn to the Revenue Agency.

The Ministerial Decree 24/2020 entered into force on January 16, 2020 and does not provide for a retroactive application of the new rules. Consequently, the Revenue Agency responds to requests for ruling that late swearing is allowed only if the qualification has been presented after January 16, 2020. Otherwise, the benefit is forfeited.

And in fact, explains the question, many citizens, who have submitted valid declarations after the presentation of the qualification, are receiving complaints.

According to the questioners, this is a formal error which should be remedied.

Sismabonus, when late asseveration is allowed

The Ministry of Economy and Finance, called upon to answer the question, extinguished the hopes of the interrogators.

The Ministry explained that, in the absence of a different regulatory provision, there are no margins to apply retroactively the new rules. Any changes in this sense can be evaluated by the Ministry of Infrastructure and Sustainable Mobility (MIMS).

Source: Le ultime news dal mondo dell'edilizia by

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