The new circular no. Inland Revenue’s No. 19/E rates the many innovations that have been introduced into the Superbonus space at 110 percent: the commitment to implementing the most representative building CCNL for businesses that began after May 27, 2022.
to reach big reward and ai Ordinary House Bonuses remain excluded from the obligation to apply CCNL construction The most representative LE Sole Proprietorshipeven if they used family collaborators.
to evaluate latest news and the Circular no. 19 / AH Posted byrevenue agency The May 27 2022in particular on the new rules relating to the application of collective agreements Access key illustrations.
enforceable obligation to Works for a total amount exceeding €70,000 I started After May 27, 2022 Only applicable to building contractors with the staff. Clarification with the contribution of the Ministry of Labor that resolves doubts that arose after the introduction of the obligation to implement CCNL construction.
if it was Sole Proprietorship Therefore remain excluded from the new ruling, request i general contractor As well as in the case of businesses subject to subcontract.
It will also be possible to heal Not indicating CCNL on the invoice Applicable, provided that this is indicated in the award contract.
Superbonus, Sole Proprietorship Out of CCNL Commitment to Build: New AdE Circulation
It is a summary of known operational indicators and some related news Circular from the Revenue Agency n. 19 / E on May 27, 2022which evaluates the various organizational changes introduced in recent months as part of big reward and the gods house bonus Normal.
From Budget Law 2022, which absorbed the first anti-fraud measures, until the last intervention on credit transfer provided for in the Assistance Decree No. 50/2022, the document represents a useful compass for businesses and taxpayers.
But from an operational point of view, the main change relates to the scope of application of the companies’ obligation to implement the most representative building collective bargaining agreement, starting with Business started after 27 May 2022 lump sum Above 70,000 Euro.
The clarifications made by the Revenue Agency, together with the Department of Labor, make it clear, first of all, that the obligation made with the aim of ensuring adequate working conditions in construction and compliance with safety measures applies to building contractors Which, with respect to supported interventions, is Take advantage of the staff.
The standard given byArticle 28 quater of Sostegni Decree III It expressly refers to “employers”, and thus to the definition referred to in Article 2 of Legislative Decree No. 81/2008:
“A person who has a working relationship with a worker or, in any case, a person who, according to the type and structure of the organization in which the worker works, assumes responsibility for the organization itself or the producing unit in the exercise of its decision-making and expenditure power”
Therefore they remain excluded from the obligation to implement the most representative national collective bargaining agreement Sole Proprietorship who implement interventions that can be facilitated with premium rewards and regular household rewards Without hiring employees. An exclusion that works even if those benefit from family collaborators.
Same exclusion also for Partners in partnerships or venture capital firms who do their job not as employees.
- Revenue Agency – Circular No. 19 / E on May 27, 2022
- Amendments to Super Bonuses and Bonuses other than Super Bonus – Anti-fraud measures – Amendments to the system of appropriation of credits referred to in Articles 121 and 122 of the Decree-Law of May 19, 2020, No. 34
CCNL Compulsory Super Bonus Construction and Home for General Contractors and Subcontractors
Instead, they are included in the commitment by reference to CCNL build more representative In the process of awarding work and in expense invoices, in relation to works whose total exceeds €70,000, general contractor. The same rule is also in the case of Idili’s works are the subject of the subcontract.
The circular issued by the Revenue Agency specifies that in such cases:
“In the assignment contract provided with the general contractor, or with persons who reserve the right to assign the contracted works, reference shall be made to the collective agreements which may be applied by the companies to which the construction work is entrusted, and in the subsequent contracts stipulated with these subjects and related invoices The contract already in force must then be indicated.”
Sarah Business burden on client for listing request Referring to the national collective labor agreement or verifying its inclusion, bearing in mind that, in the event of omission in the act of awarding work, recognition of the benefits of superior bonus and ordinary household bonuses shall cease.
On the operational front, I collective agreements Regarding the construction sector to be applied:
- F012 (this CCNL also absorbed the earlier Collective Agreements F011 and F016);
- F018 (this CCNL also absorbed the previous Collective Agreement F017).
Superbonus and main bonuses, without building CCNL on the bill, perks are not lost
Another relevant point relates to the hypothesis of deleting the reference to the collective agreement applicable in invoice.
Although this is one of the new commitments created after May 27, 2022, No indication of CCNL applied It does not mean non-recognition of tax benefits, provided that this indicator is present in the credit agreement.
In this case, the taxpayer will have to provide one when applying for a compliance visa Compensating declaration of goodwillissued by the company, which ratifies the collective agreement used in the implementation of the indicated construction work.
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