Be careful to use the 110% Superbonus lightly. In the event of violations, the cleaver from the tax authorities would strike down mercilessly.
We have said this several times. It is better not to underestimate the Superbonus of 110%, one of the most attentive tax benefits and, above all, more full of rules. The Revenue Agency carefully monitors the disbursement and possible use of the bonus, verifying to the millimeter the regularity of the access requirements, even partial. Furthermore, if everything does not go the right way and the shortcomings are ascertained, the same body will provide for the recovery of the amounts due, complete with an increase in interest. Without distinction, however: those who benefit from the discount on the invoice or the credit transfer, the treatment will be the same.
The Superbonus beneficiary will be responsible for any irregularities and / or violations. For the supplier, joint and several liability will result. No risk, however, for those who have acted in good faith or with violations not committed in the first person. The fact remains that the measure must be taken with a grain of salt because, in the event of suspicions and profitable investigations by the tax authorities, the risks will be much more than the benefits obtained.
Superbonus, tax inspections: all essential requirements
Basically, the tax authorities keep an eye on those who use the Superbonus for large-scale works (energy efficiency, construction, etc.). The Revenue Agency can notify assessments by 31 December of the fifth year following the one in which the declaration of use was presented. Clearly, more in-depth checks would be triggered in the event that, in the preliminary phase, assumptions potentially indicative of violations are noted. In the case of the credit transfer, the notification can be sent by 31 December of the eighth year. In the event of checks, the institution may request specific documents and, for this reason, everything relating to the Superbonus must be kept (invoices included), including copies of payment transfers for individuals.
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To receive the benefit, it is necessary to use the speaking bank transfer. That is, that it certifies the data capable of demonstrating the right to tax relief (tax code, VAT number, reason for payment with indication of the legislation governing the bonus). In the event that the works are carried out by the owner of the property and not by its owner, the latter must declare his consent (another document to be kept with care). For the common parts of the building, the resolution must be of the entire condominium assembly, with a thousandth table of cost distribution. Finally, it is necessary to copy the certification of the anti-seismic and efficiency measures. One copy is sent to ENEA, the other must be kept scrupulously. The tax authorities would not forgive.
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