Superbonus 110%: Compliance Visa required

The options for which the Superbonus compliance visaissued pursuant to art. 35, Legislative Decree 241/1997, of the works are in the case of the transfer of credit and for any discount on the invoice, to be communicated to the Revenue Agency only electronically. The total of these visas is three, considered the maximum number for the progress of the work. What does this visa consist of? It concerns data from documentation who testify that the conditions for the right to the tax deduction are present. The visa is provided by an accountant, or an employer, or a tax expert, who will have to ensure that the asseverations and the certificates offered by the technical professionals involved and aimed at accessing the Super bonus 110%to ensure that no benefits are given to people who are not entitled to them.

If there are inconsistencies and unfaithful certifications, sanctions ranging from 2,000 to 15,000 euros are foreseen. Even in the case of repeated or serious violations (such as non-payment of fines), there is a suspension from the possibility of issuing the compliance visa for a period ranging from 1 to 3 years. Therefore, by presenting the compliance visa you are exempt from these possible fines. Furthermore, on the website ofRevenue Agencyin reference to compliance visait is reported that a recovery of the correct amount is expected for the undue deduction, with the addition of interest and penalties.