With regard to building allowances and the obligation of the CCNL, in order not to lose the tax credit, such as the super bonus, the taxpayer must: request the indication of the collective agreements adopted by the company or check ne the inclusion, as an omitted indication of the The collective agreement in the deed of assignment determines the non-recognition of the tax benefits provided by law. The invoices relating to the works must also be indicated.
If the collective agreement adopted does not appear on the invoices issued by the company, can the company rectify it with a substitute statement of notoriety deed?
Here is the answer.
The obligation of the CCNL
For works started after May 27, the deduction as well invoice discount o The assignment of credit with reference to the different building bonuses currently in force is only allowed if the company designated by the taxpayer for the execution of the works adopts the collective agreements of the national and territorial construction sector (CCNL).
The adoption of the CCNL alone is not enough, but the collective agreement adopted must be indicated: in the contract for the execution of the work or tender (which contains the deed of assignment of the works) as well as in the invoices issued by the company in relation to the execution of some works.
The obligation in question refers to the building interventions referred to in Annex X of the Legislative Decree of 9 April 2008, no. 81, if for a total amount greater than 70,000 euros.
The following interventions are included in this annex:
- construction, maintenance, repair, demolition,
- conservation, restoration, renovation or equipment,
- the transformation, renovation or dismantling of fixed, permanent or temporary works of masonry, reinforced concrete, metal, wood or other materials, including power lines and structural parts of electrical systems, only for the part involving construction works or civil engineering, land rehabilitation. , forestry and earthmoving.
Construction or civil engineering works also include the excavation and assembly and disassembly of prefabricated elements used for the construction of building or civil engineering works.
The obligation in question does not apply to works carried out by individual companies.
Is a business statement enough?
The taxpayer must:
- request the inclusion of the indication of collective agreements or verify its inclusion,
- since the indication omitted in the deed of assignment determines the non-recognition of the tax benefits provided by law.
The Tax Agency provided this important clarification with Circular No. 19 / E 2022.
In addition, the professional is required to place the compliance visa to the tax return (if required by law) or to the documentation proving the superbonification and other building allowances, for the purposes of the discount options on the invoice or assignment of credit, it must be verified that the applied collective agreement is stated in the deed of assignment. of works and informed in invoices issued in connection with the execution of the works.
In Circular No. 19 / E, the Tax Agency was able to clarify that:
- if, by mistake, the applicable collective agreement has not been indicated in an invoice,
- The taxpayer, when applying for the compliance visa, must be in possession of a deed of substitute declaration of notoriety issued by the company, with which it certifies the collective agreement used in the execution of the works relating to the invoice itself.
This declaration must be submitted by the taxpayer to the subjects authorized to issue the compliance visa or, if requested, to the offices of the financial administration.
Please note that the lack of indication of the collective agreement in the invoices issued in relation to the execution of the works does not imply, however, the non-recognition of the building bonus, including the super-bonus. Provided that this indication is present in the deed of commission of the work (therefore, in the contract of execution of the work).