110% SuperBonus and anti-fraud measures: latest updates

To say enough to house bonus scam the anti-fraud measures provided for by Legislative Decree no. were not enough. 157/2021 “Urgent measures to combat fraud in the sector of tax and economic benefits“, which concerned in particular the fight against fraud relating to deductions and assignments of credits for construction works and the extension of the visa compliance requirement.

Let’s see, point by point, what the new Law Decree provides.

Three possible credit transfers

The Government has decided to foresee two credit transfers beyond the first (even if you proceed with the discount on the invoice), for interventions relating to expenses related to the 110% Superbonus, the facade bonus and the energy efficiency interventions, to be made to banks, financial intermediaries or insurance companies. Specifically, the measure modifies the recent innovations on the subject introduced in the Sostegni Ter, in which hypotheses of credit transfer subsequent to the first had been excluded.

From May, the identification code

The Government also provides that the assigned credits cannot «be the subject of partial assignments after the first communication of the option to the Revenue Agency». For this reason, the Council of Ministers has established that the credit is attributed «a unique identification codeto be indicated in communications of any subsequent transfers», to be applied to communications of the first transfer or invoice discount sent to the Revenue Agency starting May 1, 2022.

Up to 5 years in prison for false statements

From 2 to 5 years of imprisonment and from 50,000 to 100,000 euros in fines for qualified technicians who, in the declarations relating to Superbonus 110%, transfer of credits or discounts on the invoice, expose false information or they omit to report relevant information on technical requirements of the intervention project or its actual implementation. The same treatment applies to those who falsely certify the adequacy of expenses. This is established by the Superbonus Decree 2022. If the crime is committed to achieve an unfair profit furthermore, an increase in sentence is foreseen for oneself or for others.

Mandatory insurance policies

In the Superbonus Decree 2022 the legislation on mandatory insurance policies is amended for any compensation for damages. They must be signed «for each intervention involving certifications or sworn statements, with a maximum amount equal to the amounts of the intervention covered by the aforementioned certifications or sworn statements».