How to certify it and prove its achievement • Carlo Bagliai • Urban planner

How to determine and check the status of business progress for the extension of the one-family bonus

I have received several requests for an opinion on how to achieve a basic requirement for access to the “private” extension of the Superbonus 110 for single-family buildings and stand-alone units (the latter when they do not participate in contextual interventions on common areas and condominiums).

In particular we are talking about what is written in the second sentence of paragraph 8 bis of Art. 119 DL 34/2020, updated for changes made by DL “Aid” n. 50/2022 (still under legalization with possible amendments):

For interventions carried out on real estate units by the natural persons referred to in paragraph 9, letter b), a discount of 110 percent is also due for expenses incurred until December 31, 2022, provided that as of September 30, 2022 Works were carried out for at least 30 per cent of the total intervention, of which works whose calculation is not facilitated in accordance with this Article may be included.

And the rule on this point is not explicitly mentioned, That is, it does not explicitly require the submission of an independent certificate capable of crystallizing the actual progress of the work. Moreover, the literal statements of the base relate to the objective aspect “30% of the total intervention”, without necessarily having to pay/liquidate with an invoice discount or balance transfer.

In fact, there is not even a convincing reference in law to a possible intermediate certificate to arrive at a waiver of accreditation, i.e., that it be done in the manner prescribed in paragraph 13 bis of Art. 119 DL 34/2020.

Moreover, the prerequisite for business completion of 30% is a relative number, and therefore it should be kept in comparison to the reference, i.e., the total intervention is equal to 100%.

Therefore, one wonders how to document, certify or even certify achieving 30% SAL as of September 30, 2022 (Remember the recent extension of Legislative Decree 50/2022). I try to provide useful information to my fellow technicians, construction managers, and inspectors so that I am not unprepared for the appointment.

Workflow within the scope of Legislative Decree 34/2020

When it comes to Work Progress Status (SAL .)), it is appropriate to report on useful regulatory references, in our case I find it appropriate what was stated in paragraph 5.2 pg 93 of the last publication 23/E/2022.

Re-launch decree (Law 77/2020) Does not contain a definition of work progress or specific indicators related to 30% SAL By September 30, 2022, a prerequisite for obtaining the 110% Superbonus extension until December 31, 2022 is for the individuals (natural persons) referred to in paragraph 9 of Article B. 119 DL 34/2020. From an objective point of view rather than the truth we are talking about:

  • Single family buildings
  • Individual units within a condominium or building (obtained from the same first period 8 bis).

let’s start from Defining the status of work progress, Taking a reference from the legislation “closest” to the purposes of the Superbonus, i.e. those relating to public procurement, also referred to in the aforementioned Circular 23/E.

In accordance with Article 14, paragraph 1, letter d), of the Decree of the Ministry of Infrastructure and Transport of March 7, 2018, n. 49 (of which the regulation containing: “Approval of the Guidelines on the Procedure for Implementation of the Functions of Construction Manager and Implementation Manager”) has been adopted,Work progress status“Summarizes all operations and all departments implemented from the beginning of the contract until then. This document, taken from the accounting record, is issued in accordance with the terms and methods indicated in the tender documents and in the tender contract, for the purpose of making the advance payment; To this end, the document must specify the amount owed, the advances already paid, and thus the amount of the advance to be paid, on the basis of the difference between the first two items“.

It is, therefore, pertinent to re-emphasize that for the interventions made by holders of business income, the right of deduction and the consequent possibility of exercising the options provided for in Section 121 of the Restart Ordinance arises at the time when the expenditures are considered to be incurred in accordance with the efficiency criteria. Economic, as already mentioned in Circular No. 24 / E on August 8, 2020.

First thing: accurately identifying and documenting actual work progress

Legislative Decree 50/2022 extended the deadlines for achieving 30% SAL from 30 June 2022 to 30 September 2022, leaving the 31 December 2022 deadline unchanged.

In this extension, it is specified that in the “single-family” account 30% SAL can also be taken into account for business that is not facilitated by the use of Superbonus: that is, secondary bonuses or business without taking advantage of bonuses. This is a huge oversimplification, nothing to complain about.

On the other hand, Law DL 34/2020 does not require specific certification (According to Article 119, paragraph 13 and 13 bis of Legislative Decree 34/2020), in any case is required to obtain a discount on the invoice / partial transfer of credit as stipulated in paragraph 1 bis of Article. 121 the same decree.

On the other hand, there is still a question of how to certify 30% SAL in cases where, on September 30, 2022, the customer does not need to make a balance transfer at that moment.; Or perhaps he has no interest in doing so, preferring direct access to 110% deductions to be filed on his personal income tax return.

If I can expect personal advice, it is safer and more precautionary to proceed in any case with an official confirmation issued in the manner provided in Article. 119 c.13 and 13-bis DL 34/2020; It is one of those cases where it is better to have an additional automatic investigation to further protect against future investigations.

In fact: How will you prove in the future that 30% SAL has been respected and exceeded in the face of a tax dispute?

The best thing to do is to take the Public Procurement Regulations as a reference, in particular to refer to the purchase contract stipulated between the customer and the company, including the relevant annexes, which obviously have a specific date on the terms.

It will be necessary to produce updated construction site accounts, also supported by a suitable work diary (some regional regulations stipulate it in anti-seismic work, such as Tuscany), Photographic documents must be dated with time markers.
I also want to remember that images produced by Google Maps and Street view can be considered as evidence (trademarks are owned by their respective owners).

Second Step: Transfer these documents by a certain date

It is clear that all of the above documents must always be formally transferred between the client, companies and DL; especially, I consider it appropriate to inform that the business manager collects all these documents that prove the actual progress of the business at 30% in a specific comprehensive document, and submit a formal report to the PEC (and possibly a timestamp of the documentation) towards all actors involved in the construction intervention (clients, companies and other professionals).

If one were to consider depositing this aggregate document with a public body, even for propaganda purposes, it would generally conflict with the “useless” offer and not required by any law, and therefore not acceptable to the Palestinian Authority. 30% confirmation by the same methods provided for in paragraphs 13 and 13 bis of Art. 119 DL 34/2020.

By the way: what site administrator will have to take care of this? Let’s see some drafting and SAL certification scenarios:

  1. Shared with all DLs: anti-seismic, biomechanical and architectural, together for their skills in comprehensive intervention;
  2. Shared with a single DL: The business manager, among those involved in intervening for his own skill, is interested in putting everything together and taking responsibility for everyone;
  3. Fasted between different signs: Individual business managers work separately to account for what falls within their purview; However, it remains to be understood who and how generally achieves 30% SAL achievement, in fact back to the single DL scenario.

If I may advise, even in the field, it is fitting from now on that the planning and execution of the construction site immediately assigns the professional figure to do this interior feat.

Conclusions and advice

In short, the silence of the law on this point is not easy; Unless there are further possible corrections, it is more precautionary to advise, and act by providing relative confirmation (in accordance with Section 119c 13 of Legislative Decree 34/2020) to the SAL a few days before there is a need to immediately transfer the balance or Discount on the invoice.

Also because I anticipate that this ‘wisdom’ will be highly valued by credit institutions, if not necessarily required by the relevant banking regulations, to provide greater collateral.

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