The race for the facade bonus, which has made scaffolding and scaffolding impossible to find, suffers a heavy setback in the last part of the year. The so-called Anti-fraud decree, launched by the Draghi government and published in the Official Gazette on 12, marked a watershed between the frenzy to benefit from the 90% super deduction that characterized the first ten months of the year and the current stalemate was the so-called Anti-fraud decree, launched by the Draghi government and published in the Official Gazette on 12 November, waiting to be converted into law.
This provision, explains Stefano Marchello, accountant and consultant of the Turin condominium administration firm Stemar srl, “as already happened for the 110% Superbonus, poses two main conditions for being able to benefit from the facades bonus: sworn certification by a technician on the price congruity and compliance with documentation and procedures. And, as regards in particular the sworn statement, pending that with the conversion into law of the decree there may be an official price list, at the moment there is a transitory phase in which reference is made to prices that are much lower than the actual ones. “. It is no mystery that, in the construction sector, prices have literally skyrocketed in the last year, partly because the prices of raw materials have risen worldwide, and partly as a result of the same “bonus race. ”, Which also pushed up the estimates.
The scaffolding to clean the facades of the buildings, which remain unobtainable, deserves a separate mention. If, just to cite an example, you contact the Di Falco Group, which operates in Milan in the sector of rental and assembly of scaffolding for construction, asking for the availability of scaffolding for the renovation of facades, the answer is that the material is missing. from here until May. In other words, all 900 thousand square meters of scaffolding that make up the heart of the company’s fleet are used up until almost half of next year. A substantial shortage which, combined with the general “expensive raw materials”, has pushed up the prices of scaffolding.
“A little for the scaffolding, a little because in general building prices have risen a lot in the last year – recognizes Marchello – at this stage, it can be difficult to assert the fairness of the prices of the renovation of the facades, also considering that the deadline for the assignment of the receivables referring to 2021 is set for March 2022 ». If that were not enough, the Turin accountant points out that there is also a certain degree of uncertainty, which should then be eliminated by the actual law, about the way in which the expenses incurred to obtain the sworn statement and the compliance visa must be invoiced.
Between the stakes imposed and the situation of uncertainty it created, the Anti-Fraud decree, with the noble aim of combating fraud and in general the irregular operations that were multiplying, slowed down the race for the bonus. “Introduced as early as 2020 but substantially blocked by the pandemic – says Marchello – the tax benefit linked to the cleaning of the facades of houses and buildings took off in 2021, although this year there were also difficulties in organizing the condominium assemblies necessary to start the work “. This is mainly due to the substantial deduction offered: as much as 90% of the expenses incurred, as stated on the website of the Revenue Agency, “for interventions aimed at the recovery or restoration of the external facade of existing buildings located in certain areas, including those for cleaning only or external painting ».
And here we come to another important change introduced by the Draghi government: the draft maneuver provides for a reduction of the deduction to 60% of expenses for 2022. That is why the race for the facades bonus seemed to have gained momentum just before the Anti-Fraud Decree. Not only. As Marchello points out, “an appeal by the Revenue Agency and a parliamentary question had also clarified that, in order to benefit from the 90% deduction, it was enough that the 10% to be paid by the client was paid by the end of 2021 even if the works had not yet been completed ». But the anti-fraud decree has arrived to clear the tables.