Super bonus, the approval of compliance, which is also necessary if the bonus is used as a deduction in the declaration and no longer, therefore, only in the case of the option for the transfer of the credit or the discount on the invoice, is not mandatory if the declaration is presented directly by the taxpayer through the use of the pre-filled return prepared by the Revenue Agency (form 730 or Income form), or through the withholding agent who provides tax assistance (form 730). This is what the Agency clarifies in the circular regarding Superbonus and other concessions in the construction sector issued by the director Ernesto Maria Ruffini, in light of the changes introduced by the anti-fraud decree.
The extension of the compliance visa obligation, with very few exceptions, the Agency specifies, applies to invoices issued and related payments made from 12 November 2021, the date of entry into force of the legislative decree: this time criterion applies to natural persons (including arts and professions) and non-commercial entities to which the cash criterion applies, but also, explains the circular, also for sole proprietorships, companies and commercial entities to which the criterion of competence applies .
Superbonus, what changes
For all other bonuses other than the Superbonus, the new certification is only necessary in the event of a credit transfer or discount on the invoice. The attestation that must refer to works that have at least begun, certifies the appropriateness of the expenditure incurred in consideration of the type of work, that is, compliance with the maximum costs. The obligation to affix the compliance visa and the certification of the appropriateness of expenses applies to communications transmitted electronically to the Revenue Agency starting from 12 November 2021. The communications of the options sent by 11 November 2021, for which the Agency has issued a regular acceptance receipt, are not subject to the new regulations, therefore affixing the approval of conformity and the certification of the appropriateness of the expenses are not required. Furthermore, the obligation to affix the compliance visa and certification does not apply to taxpayers who, before 12 November 2021 in relation to an invoice from a supplier, have fulfilled the relative payment against them and exercised the option. for the transfer, through the stipulation of agreements between the transferor and the transferee, or for the discount on the invoice, through the relative annotation, even if they have not yet notified the Agency.
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