"We have the impression that, with the introduction of the compliance visa obligation and the adequacy of expenses, also for the discount and transfer of ordinary building deductions, therefore for the restructuring bonus, the eco-bonus and those dedicated to greenery and to furniture, we wanted to write the word 'fine' on a system of deductions which, in twenty years, has created work, economy and contributed to restoring and redeveloping the old Sardinian and national building heritage ".
This was stated by the president of Confartigianato Imprese Sardegna, Maria Amelia Lai, commenting on the Decree Law on the fight against fraud in the tax bonus sector, which introduced new, more restrictive rules for the so-called "minor building bonuses".

The major application doubts of the text concern the certification of expenditure, the parameters of which refer to a decree of the Ministry of Ecological Transition which must be issued within 90 days.

Since last November 12, in order to notify the Revenue Agency of the assignment of credit or the application of the discount on the invoice, a compliance approval and a certificate of appropriateness of the expenditure issued by a qualified technician are required.
“For small construction works, in practice, standards have been introduced, asseverations, which were valid for the 110% bonus and the facade bonus - he added -, a condition that is putting small businesses not accustomed to this bureaucratic load in serious difficulty. In fact, we are already experiencing a sharp slowdown in construction sites, but also some shutdowns, due to both the increase in preliminary practices and the uncertainty that reigns among companies, professional firms and customers ".
According to the trade association, the effects of the interventions on building deductions, also on the island, fall on all the companies in the supply chain, which includes construction, installation of systems and other specialized works in construction, real estate services and professional firms of engineering and architecture.
"We fear - continued Lai - that the costs for affixing the visa and for issuing the certificate of appropriateness of the expense, if not deductible too, could make the request for the discount on the invoice or the transfer of the credit. Those who do not have tax capacity and therefore cannot use the deduction in their tax return as an alternative, will probably have to renounce any type of tax benefit for the construction work we are talking about ".
“These new obligations to affix the conformity and technical certification visa - explained Giacomo Meloni, president of Confartigianato Edilizia Sardegna - seriously risk destroying the convenience of many building concessions, especially those of lesser entity. For works of a smaller size and with a lower percentage of deduction (50 or 65%), it is very likely that the new obligations introduced by Legislative Decree 157/2021 put an end to the convenience of the options for the sale or discount on the invoice ".

"The transfer of tax credits for construction work and the discount on the invoice, following the issue of Legislative Decree 157/2021, are, in fact, suspended - he declared - with serious repercussions on the liquidity of companies that find themselves already having executed of the orders for which the timing of collection of the consideration becomes uncertain ".
"While understanding the need to remedy the phenomena of unjust exploitation of the opportunities given by the discount on the invoice and credit transfer, corrections to the law and an immediate interpretative document of the same are urgently needed to make them usable again, so as not to further penalize businesses and citizens honest ”, concluded Meloni.

(Unioneonline / F)

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