The countdown towards the closure of the Superbonus is almost over, but its legacy does not at all resemble a well-finished construction site. While the benefit is being archived, the Revenue Agency accelerates its checks, targeting not only businesses and financial intermediaries, but also condominiums that have signed up for the bonus in perfect good faith. A situation that, as anticipated by Il Sole 24 Orerisks transforming an incentive created to redevelop real estate into a heavy bill to pay.
The checks are in fact highlighting various critical issues: between unfinished work, irregular documentation and inflated progress reports, beneficiaries could lose the right to the deduction and find themselves with the recovery of the credit, increased by penalties and interest. According to Enea data, there are 138,719 condominium buildings with uncompleted and potentially exposed interventions.
The fiscal issues of incomplete construction sites and materials never installed
One of the most widespread problems concerns the failure to skip two energy classes, a fundamental requirement for accessing the old 110% bonus. Without the expected improvement, the benefit lapses: the tax authorities intervene to recover the credit transferred or used, shifting the responsibility onto whoever is the beneficiary of the deduction, even when the choice of works had been undertaken in a collective and transparent way within the condominium.
To complicate the picture, there are also technical irregularities. Despite the strengthening of the responsibilities of professionals, on a fiscal level the forfeiture continues to fall on the client, not on those who certified incorrectly. And among the most delicate cases stand out the materials delivered to the construction site, accounted for in the Sal, but never installed within the deadlines. A practice used to meet the Superbonus deadlines, which has now come under the scrutiny of the Agency.
Fraud and non-existent credits: record seizures of 9.3 billion
At the same time, fraud controls led the Financial Police to seize 9.3 billion euros in non-existent credits. The mechanism revolves around the so-called paper companies, fictitious entities managed by frontmen who generate false documents to “create” tax credits to be quickly sold and disappeared. In several cases, condominiums and administrators who had purchased credits convinced of their authenticity were also involved.
The illicit schemes change, but the dynamics remain the same: simulated operations, work never carried out, documents altered and credits transferred until they end up in the hands of third parties totally unrelated to the frauds. A problem that adds to the disputes already open and which will continue to produce effects well beyond the formal end of the Superbonus.
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