RC Asseveration: news and clarifications of decree 157/2021

It was published in the Official Journal the Legislative Decree of 11 November 2021, n. 157 “Anti-fraud”containing «Urgent measures to combat fraud in the sector of tax and economic benefits».

The decree established new obligations regarding the use of building bonuses, in particular:

• to the art. 1 introduces the conformity visa for all construction tax bonuses other than the Superbonus and in the case in which the 110% Superbonus is used directly as a deduction by the beneficiary (except in cases where the declaration is presented through the pre-compiled form or through the withholding agent);
• requires certification of the adequacy of the expenses incurred by a technician.

The Decree was created to deal with the emergency that arose when it was discovered that there were over 800 million euros in fictitious credits products, equal to almost 30% of the credits transferred and which forced the Government and Tax authorities to quickly take action.

But let’s clarify what the introduction of this decree entails:

What is the SuperBonus 110% Asseveration RC Policy?

With the introduction of the 110% SuperBonus, according to the Relaunch Decree, the professionals authorized to certify the technical requirements and the adequacy of the expenditure made, i.e. the sworn persons, are obliged to take out specific Civil Liability insurance coverage.
This policy is therefore dedicated to all sworn workers to guarantee them against compensation for damage involuntarily caused to their customers and to the State Budget during the performance of the sworn activity.

I would like a policy for SuperBonus110% sworn statements…

The Lokky RC Professional SuperBonus 110% Asseveration policy, in collaboration with Tokio Marine HCC, is dedicated to professionals to protect them from requests for compensation for damage involuntarily caused to their customers and to the State Budget during the performance of the asseveration activity relating to the 110% SuperBonus.
The policy is taken out as single coverage compared to the Professional RC eas indicated in the Relaunch Decree 34/2020, the minimum ceiling envisaged is equal to €500 thousand up to a maximum of €5 million and must be large enough for the amount of the works.

I would like a sworn policy for the congruity of prices in relation to the new Anti-fraud Decree DL 11/2021 n.157…

The Anti-Fraud Decree DL 11 November 2021, n. 157, in relation to the certification of adequacy of expenses, does not specify particular insurance requirements for technicians. The Lokky third party liability policy in collaboration with Tokio Marine HCC already includes this type of activity within the ordinary ones regulated by the reference register.
A specific insurance policy is therefore not necessary for the professional technician who certifies the adequacy of expenses for bonuses other than the 110% SuperBonus.

I would like a sworn policy for the facade bonus…

The Lokky Professional RC policy in collaboration with Tokio Marine HCC already includes this type of activity within the ordinary ones regulated by the relevant register.
Only in the case of facade bonuses inherent to the art. 34/2020 (SuperBonus 110%) it is necessary to subscribe to the Lokky policy with a minimum limit of €500 thousand.