New crackdown on fraud with the sale of tax bonuses. And this time the measure introduced in the Sostegni ter decree approved by the Council of Ministers extends to the assignment of all tax credits, from the 110% superbonus to construction ones, from tax credit rentals to those for the sanitation of workplaces or for the purchase of Dpi.
In fact, with article 26 of the draft of the text entered into the Cdm, the multiple transfer of these tax credits is blocked, providing, in fact, only one transfer by the company to the financial intermediaries. And this also applies to the discount on the invoice. Which remains an option for taxpayers who, instead of giving up their tax bonus in full, can see the cost of the subsidized intervention reduced. From that moment on, that is, from when the discount is transformed into a tax credit for the company, the new restriction of a single transfer is triggered.
Thus, according to the government, the chain of credit transfers is interrupted which in recent months have given rise to fraud, very substantial like the one discovered a few weeks ago by the Rome Public Prosecutor’s Office and by the Guardia di Finanza for 1.25 billion euros, or still like the one that emerged yesterday in Naples for 110 million euros. And the chain transfer of bonuses (especially construction bonuses) – as reported by Il Sole 24 Ore – has also given rise to money laundering phenomena.
The new squeeze, this time, provides for a transitional period for its full operation. Still according to the draft entered into the CDM, the credits that as of February 7, 2022 have already been the subject of an assignment or discount on the invoice, can “only be subject to a further assignment to other subjects, including credit institutions and other intermediaries financial “, within the established terms. In case of violation of the new rules the contracts will be declared null and void.
A new squeeze rejected by the construction companies and a part of the majority. The Reed says enough to the continuous changes of rules on the superbonus and on building bonuses. “The objective of combating fraud is right”, underlines the president Buia, “but it is not possible to continuously hit thousands of citizens and legitimate companies engaged in energy and seismic redevelopment interventions, which will now have to review the contractual conditions with the owners, generating thousands of disputes and a blockade of the market ».