Superbonus 110%: important anti-fraud provisions

In collaboration with our partner F2Dwe have explored in more detail what the anti-fraud rules consist of in the context of construction bonuses.

In any economic sector, unfortunately, attempts to circumvent the rules in force and obtain a greater profit for one’s business are not that rare. In particular, with the introduction of the various building bonuses including the 110% SuperBonus, the concrete need to have adequate tools to monitor and possibly sanction any type of fraud in the construction sector.

With the entry into force last November of the Anti-Fraud Decree, the obligation of compliance visa And certification by a professional technician for any type of building bonus. Both measures were promoted with the aim of best protect the clients of the works and standardize the criteria to measure the adequacy of the expenses incurred. If previously the compliance visa was only necessary for the 110% SuperBonus, it has now become a mandatory requirement for all house bonuses that involve the use of the assignment of credit.

In particular, the compliance visa must be issued by:

• Professionals in charge of transmitting practices (accountants, bookkeepers, commercial experts, labor consultants);
• CAF tax assistance managers (who are required to supervise the work of professional technicians).

Another but no less important anti-fraud measure is the one concerning the introduction of the so-called fixed price lists, that is, the reference price lists according to the different types of intervention, based on fixed price ranges to be respected for the various categories of buildings involved. The aim is to avoid dishonest inflation of invoices by the companies in charge of the work.

Following the numerous regulatory updates and continuous clarifications on the subject, it can be difficult for a private individual to take advantage of the various construction bonuses without incurring errors made unintentionally, which can lead to exclusion from the relevant tax breaks. Added to this is also the unexpectedness of being able to be accordingly sanctioned, both from an administrative and pecuniary point of view, perhaps putting their personal assets at risk.

This is why, in order to protect yourself, it is strongly advisable to inform yourself in advance and take out insurance that provides suitable coverage to protect your assets, also in the context of building bonuses, such as the insurance solution Lokky RC Asseveration Super bonus 110%.