How to quantify and ascertain the state of progress of works for extension of single-family superbonus
I have received several requests for opinion on how to reach an essential requirement to access the “special” extension of the Superbonus 110 reserved for single-family buildings and autonomous units (the latter when they are not involved in contextual interventions on common parts and condominiums).
In particular we are talking about what is written in the second period of paragraph 8-bis art. 119 DL 34/2020, updated to the changes made by Legislative Decree “Aid” no. 50/2022 (still being converted into law with probable amendments):
For interventions carried out on real estate units by natural persons referred to in paragraph 9, letter b), the 110 percent deduction is also due for expenses incurred by 31 December 2022, provided that as of 30 September 2022 works have been carried out for at least 30 per cent of the total intervention, in whose calculation also works not facilitated pursuant to this article can be included.
The rule on this point does not speak about it explicitly, that is, it does not expressly ask for the filing of an autonomous certification, capable of crystallizing the actual progress of the work. Moreover, the literal data of the rule concerns the objective aspect “30 percent of the total intervention“, Without necessarily having to be paid / liquidated with a discount on the invoice or credit transfer.
In fact, in the law there is not even a veiled reference to a possible intermediate certification to access the assignment of the credit, that is, to be made in the manner provided for by paragraph 13-bis of art. 119 DL 34/2020.
Furthermore, the essential condition for the completion of the works at 30% is a relative figure, and therefore to be kept compared to the reference one, ie the overall intervention equal to 100%.
Therefore, one wonders how to document, certify or even certify the achievement of the 30% SAL as of 30 September 2022 (recalling its recent extension with Legislative Decree 50/2022). I try to provide useful information to my technical colleagues, construction managers and sworn writers so as not to be caught unprepared for the appointment.
State of progress of works within the Legislative Decree 34/2020
When it comes to Work Progress Status (SAL), it is appropriate to report the useful regulatory references, in our case I find it appropriate what is contained in the paragraph 5.2 page 93 of the recent Circular 23 / E / 2022.
The Relaunch Decree (Law 77/2020) does not contain a definition of work progress or specific indications relating to the 30% SAL by 30 September 2022, an essential condition for accessing the Superbonus 110% extension to 31 December 2022 reserved for individuals (natural persons) referred to in paragraph 9 letter b art. 119 DL 34/2020. From an objective point of view instead of fact we are talking about:
- single-family buildings;
- individual units within the condominium or building (it is obtained from the same paragraph 8-bis first period).
Let’s start from definition of Work Progress Status, taking its cue from the legislation “closest” to the Superbonus purposes, ie that on public procurement, also recalled by the aforementioned Circular 23 / E.
According to article 14, paragraph 1, letter d), of the decree of the Ministry of Infrastructure and Transport 7 March 2018, n. 49 (with which the Regulation was adopted containing: “Approval of the guidelines on the procedures for carrying out the functions of the construction manager and the director of execution”), the “Work Progress Status” «Summarizes all the processes and all the administrations carried out from the beginning of the contract up to then. This document, obtained from the accounting register, is issued in accordance with the terms and methods indicated in the tender documentation and in the tender contract, for the purpose of paying an advance installment; to this end, the document must specify the amount accrued, the advance payments already paid and, consequently, the amount of the advance to be paid, based on the difference between the first two items“.
To this it is appropriate to reiterate that for the interventions carried out by the holders of business income, the right to deduction and the consequent possibility of exercising the options provided for by article 121 of the Relaunch decree arise at the moment in which the expense is considered incurred according to the criteria of economic competence, as already stated in circular letter no. 24 / E of 8 August 2020.
First thing: accurately quantify and document the actual progress of the work
Legislative Decree 50/2022 extended the deadlines for achieving the 30% SAL from 30 June 2022 to 30 September 2022, leaving the deadline of 31 December 2022 unchanged.
In this extension it has been specified that in the calculation of the “single-family” 30% SAL can also be taken into account works not facilitated with the Superbonus: that is, minor bonuses or works without the benefit of bonuses. This is a significant simplification, nothing to complain about.
On the one hand, the law DL 34/2020 does not require a specific certification (pursuant to Article 119, paragraph 13 and 13-bis of Legislative Decree 34/2020), in any case required to access a discount on the invoice / partial credit transfer as provided for by paragraph 1-bis of art. 121 same decree.
On the one hand, there remains the question of how to certify the 30% SAL in cases where the customer, at 30 September 2022, does not need to make the credit transfer at that moment.; or maybe he has no interest in doing it, preferring direct access to 110% deductions to be brought in the personal income tax return.
If I can anticipate a personal advice, it is more precautionary and safe to proceed in any case with a formal Asseveration to be issued in the manner provided for by art. 119 c.13 and 13-bis DL 34/2020; it is one of those situations in which it is better to carry out an additional spontaneous fulfillment for greater protection from future investigations.
In fact: how would you demonstrate in the future that the 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 refer to the procurement contract stipulated between the client and the company, including the relative attachments, obviously having a certain date of stipulation.
It will be necessary to produce up-to-date construction site accounts, also supported by a suitable work journal (some regional regulations prescribe it in anti-seismic works, eg Tuscany), photographic documentation to be dated with time markers.
I also want to remember that the photos produced by Google Maps and Street view can be considered as evidence (the trademarks belong to their respective owners).
Second step: convey this documentation with a certain date
Obviously, all the above documentation must always formally convey between the Client, the Companies and the DL; in particular, I consider it appropriate to advise that the Works Manager collects all these documents proving the actual progress of the works at 30% in a specific overall document, and make a formal submission with PEC (and perhaps a timestamp for the documents) towards all the actors participating in the building intervention (Clients, companies, other professionals).
If someone were to think of depositing this overall document with some public body, even for publicistic purposes, it would generally clash with the “useless” presentation and not required by any law, therefore inadmissible by the PA It might as well be producing a SAL asseveration 30% in the same ways provided for by paragraphs 13 and 13-bis of art. 119 DL 34/2020.
By the way: which site manager will have to take care of this? Let’s see some scenarios of drafting and SAL attestation:
- Joint with all DLs: the anti-seismic, the energetic and the architectural, jointly for their skills in the overall intervention;
- Joint with a single DL: a Director of Works, among those participating in the intervention for his own skills, takes care of putting everything together and taking responsibility for everyone;
- Fasted among the various DLs: the individual Works Managers work separately to calculate what is within their competence; however, it remains to be understood who and how overall verifies the achievement of the 30% SAL, in fact returning to the scenario of the only DL.
If I may advise, even in this area it is appropriate from now on that the planning and execution of the construction site immediately appoint the professional figure who carries out this internal fulfillment.
Conclusions and advice
In summary, the silence of the law on this point is not easy to help; Unless there are further possible corrections, it is more precautionary to advise caution, and act by submitting the relative Asseveration (pursuant to Article 119 c.13 of Legislative Decree 34/2020) for the SAL a few days before there was a need to immediately make the credit transfer or discount on the invoice.
Also because I expect that this “prudence” will be greatly appreciated by credit institutions, if not necessarily required by the respective banking regulations, to give greater guarantees.
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SAL 30% extension Unifamiliari: how to certify it and demonstrate its achievement
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