Superbonus 110, the news in 4 points. There is a prison for those who cheat – Economy

Rome, February 19, 2022 – The government reopens the possibility of selling the tax credits for the Superbonus several times, but introduces criminal penalties for technicians who declare falsehood. This is the fulcrum of the ad hoc decree law to restart construction sites open for building bonuses and then blocked, in particular that of 110 per cent, reducing the risk of irregularities and fraud. The majority parties were satisfied, starting with the 5 Stars, the main sponsors of the mechanism, and the crafts and construction associations. But let’s see what are the main points of the provision. 1 – Up to three credit transfers For the credits of the building bonuses, in addition to the transfer of the first applicant, “two further transfers” are possible, but only if made “in favor of banks and financial intermediaries registered in the register provided for by the Consolidated Law. of the banking and credit laws, companies belonging to a banking group registered in the register of the aforementioned Consolidated Law or in favor of insurance companies authorized to operate in Italy. The decree therefore reintroduces, in a limited form, the possibility of subsequent transfers In addition, “the credit is assigned a unique identification code, to be indicated in the communications of any subsequent transfers”: a sort of blue stamp of authenticity. The provisions apply to transfers sent to the Revenue Agency from May 1, 2022. 2 – Criminal sanctions The criminal sanctions for those who attempt fraudulent operations are increased. “The qualified technician who exposes false information or fails to report relevant information on the technical requirements of the intervention project or on the actual implementation of the same or falsely certifies the adequacy of the expenses, is punished with imprisonment from two to five years and with a fine of between 50,000 and 100,000 euros. If the deed is committed in order to obtain an unfair profit …