18/02/2022 – Transfer of credits relating to building bonuses up to three times; the two sales subsequent to the first only in favor of banks and financial intermediaries or insurance companies. THE professionals who render false information or falsely certify the appropriateness of the expenses will be punished with the imprisonment and with fines.
This was decided by the Council of Ministers this afternoon, for exceed the limit of just one step to the assignment of credits, decided a few days ago with the support decree-ter.
Building bonus credits, max three transfers and identification code
The credits accrued thanks to the building bonuses can be sold a maximum of three timesbut the two sales subsequent to the first can only be made in favor of banks and financial intermediaries, companies belonging to a banking group or insurance companies authorized to operate in Italy.
The Government introduces another control mechanism: credits deriving from discount on invoices or credit assignments cannot be subject to partial assignments after the first communication of the option to the Revenue Agency. To this end, the credit will be assigned a unique identification codeto be indicated in the communications of any subsequent transfers.
The methods of implementation of the sale e traceability of the tax credit they will be defined by provision of the director of the Revenue Agency.
Building bonus credits, penalties for professionals
The novelty of the penalties for professionals is important: the qualified technician which, in the declarations, exposes false information o fails to report relevant information on the technical requirements of the intervention project or on the actual implementation of the same or falsely certifies the appropriateness of expensescould be punished with the imprisonment from 2 to 5 years and with the fine from 50,000 to 100,000 euros. If the offense is committed in order to obtain an unfair profit for oneself or for others, the penalty is increased.
“On the superbonus, more severe penalties for those who cheat on credit transfers and sworn translations, but the possibility of assigning credit up to three times is back: let’s stop the scams, not the construction sites” – he said in a note Mariastella Gelminiminister for regional affairs and autonomies.
These new provisions, according to the draft, will apply to the communications of the first transfer or the discount on the invoice sent to the Revenue Agency starting May 1, 2022.
As is known, the Sostegni-ter Decree introduced the limit of one passage to the transfer of credits deriving from super bonuses, restructuring bonuses, facades bonuses, eco-bonuses and seismabonus, for put a stop to scams to the detriment of the state so far quantified at € 4.4 billion and that the Minister of Economy, Daniele Franco, defined ‘among the greatest ever’.
the businesses and professionals protested against the measure and against its almost immediate application (rule published at the end of January and entered into force yesterday) which effectively blocked all those who were planning and carrying out works, counting on the possibility of assigning credits several times. The blocking of the sector was also reported by the Senate Budget Service.
The government therefore accepted the requests and agreed to partially retrace its steps.
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