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Beware the Superbonus: from today everything changes

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Day x has arrived: as of today it will not be possible to sell multiple receivables in relation to Superbonos Trying to avoid fraud and tax evasion. In this way, as we discussed at, construction may stop abruptly.

All deadlines

Today, in fact, the transition fromArticle 28 From Dl Sostegni ter and the rule becomes effective Prevents To transfer credits more than once. On April 7, communication with transfer options related to the 2021 expenditures (and the remains of 2020) will also end and five days before it will be necessary to send the sworn statement to Enea as it states. The only 24Ore. Until yesterday, in fact, whoever gave the owner the possibility of a deduction with the tax advantage for the renovation of houses and condominiums, he could “sell” the tax deduction to an intermediary, for example, a bank or other intermediary, who, in turn, could sell it to other subjects. This circulation that doubled the possibility of use, as we dealt with it in, gave the crafty the possibility of organizing many frauds related to state damage. Hence the decision to limit everything in one step: as he writes weatherthe rule is inserted into dl supports third.

What are the risks

In this way, bonuses and super rewards risk a sudden slowdown. As the Minister of Regional Affairs and Autonomy wrote in a note, mariastella gilminiwho asserted that even if the subsidy decree could prevent counterfeiting against the state by forbidding the wicked,Now, however, we can’t ban the entire sector: honest entrepreneurs, established construction sites, and work in condominiums and homes. It is necessary to act immediately because the Revenue Agency with its own provisions, has postponed the deadline for the entry into force of the individual transfer to February 17“Forza Italia and other political forces have already requested action to restore multiple sales and, at the same time, impose sanctions on those who fail.

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How does it work now

If before, under the figure of 10 thousand euros, we proceeded without a visa and a certificate, then from today it will not be possible to use multiple operations with a ban on sales after the first. As we read on The only 24OreFrom February 24th it will be possible to deliver interventions related to the removal of architectural barriers at a 75% discount. In this case, the possibility to perform multiple disposals will expire on March 6, that is, after two weeks. From March 7, the new rules will also affect these sales. As was said at the beginning, we will reach the date of April 7th where that will not be possible”Connecting invoice credit and debit allocation options for expenses incurred in 2021 and remaining unused premiums for deductions for expenses incurred in 2020“.

The problem is that the March 16 deadline for communication with the tax authorities by condominium managers regarding the 2021 income declaration and all building bonuses on common areas has yet to be pushed back. As the insider says, it will be impossible to know this information before the April 7 deadline to inform the option.

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