Can the Guardia di Finanza enter the house to carry out its inspections in connection with the credit transfer envisioned by Superbonus? Let’s see together.
discount provided by superbonus It is also applicable to interventions that are performed on Feature for mixed useThat is, those buildings used as a main residence and for professional or commercial activities.
In this regard, the Guardia di Finanza has recently expressed its opinion on Methods of control, inspection and tax audit about the credit assignment.
Let’s see together in detail.
Superbonus 2023: When you risk forfeiture
there decadence From Superbonus (according to Article 119 of Legislative Decree 34/2020) it works exclusively in the following cases:
- Not submitting CILA;
- carried out in the interventions Contradictions from Cila;
- No certificate regarding qualification details that provided for the construction of the property subject to the intervention or judgment that authorized the legalization or certification that the construction was completed on a date before September 1, 1967;
- Inconsistency with the truth of the allegations required by standard.
No review regarding The legality of the property the subject of the intervention.
Further, as provided in Paragraph 5 bis:
the purely formal violations that Do not prejudice the exercise of control procedures It does not result in forfeiture of tax benefits that are limited to the found breach or omission.
How does caries work?
In the event that the violations found during the controls by the competent authorities are relevant for the purposes of incentive disbursement, the forfeiture of the benefit shall be applied. limited to one intervention The subject matter of the infringement or omission.
Transferee subscription
For transferred persons, i.e. those who take over the credits associated with the business of excellent bonuses or high construction bonuses, such as corporations or banks, the same is liable with the taxpayer for any illegality of the credit, just in case Willful misconduct or gross negligence. This exception applies only to those credits for which there is complete documentation, such as compliance visas, confirmations and certificates (according to Article 121 of Legislative Decree 34/2020).
Is entry into the house allowed?
During the 6th National Forum of Accountants and Accounting Experts of ItaliaOggi, prof Finance guard declare that:
Entrance to premises used not only for carrying out economic, agricultural and professional activities, but also as a home (the so-called “mixed use”) is allowed, in addition to the entry order, With prior permission from the Provincial Prosecutor.
This means that the Guardia di Finanza can carry out accesses, inspections and tax audits also in the context of additional balance transfer checks on mixed-use properties.
Leave a Reply