Superbonus anti-fraud decree: up to 30-day hold when risk factors emerge

News archive · published on 10/11/2021. This information may no longer be valid: for up-to-date details contact us.

Measures against fraud on building bonuses: stricter checks on credit transfers and invoice discounts.

Superbonus anti-fraud decree: up to 30-day hold when risk factors emerge
In brief

  • the Agenzia delle Entrate had reported non-existent credits worth about 800 million euros
  • the decree allows risky credit transfer notices to be suspended for up to 30 days
  • if checks are passed, or after 30 days, the transfer takes effect

To fight fraud on building bonuses, the Council of Ministers approved an anti-fraud decree after the Agenzia delle Entrate reported non-existent credits worth about 800 million euros.

What it provides

The Agenzia delle Entrate can suspend for up to 30 days the effects of notices of credit transfer or invoice discount for the Superbonus and other building bonuses when specific «risk profiles» emerge, identified for each type of credit transferred. If the checks are positive, or after 30 days, the credit transfer takes effect.

What it means for those using building bonuses

It becomes even more important to keep all documents on works and payments and to rely on professionals at every step.

What has changed since then. The rules on building bonuses have been changed several times since this news, including limits on credit transfers and lower rates. Before starting works or claiming a deduction, check the current rules with our advisers.

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Published on 10/11/2021