Decreto Antifrodi Superbonus 110% cessione del credito: visto di conformità per tutti i bonus edilizi


Il Governo ha varato il nuovo decreto-legge 157/2021 dell’11 novembre 2021, pubblicato nella Gazzetta Ufficiale 269 dell’11.11.2021, che introduce misure urgenti per il contrasto alle frodi nel settore delle agevolazioni fiscali ed economiche, in particolare per quanto concerne le detrazioni e cessioni di crediti per lavori edilizi.
L’Agenzia delle Entrate, con un Avviso sull’home page, ha reso noto che a seguito dell’entrata in vigore del DL 157/2021, la trasmissione delle comunicazioni delle opzioni (cessione e sconto in fattura), relative alle detrazioni per lavori edilizi, non sono al momento disponibili, in quanto sono in corso i lavori di manutenzione straordinaria per l’adeguamento alle nuove disposizioni normative. Stretta del Governo sulle frodi in materia di Superbonus, soprattutto per quel che riguarda la cessione del credito, ovverosia l’opzione alternativa alla fruizione diretta più utilizzata al momento.

Cessione del credito Superbonus: le novità

Il nuovo decreto-legge “Misure urgenti per il contrasto alle frodi nel settore delle agevolazioni fiscali ed economiche” (testo ufficiale pubblicato in Gazzetta Ufficiale in allegato), approvato dal CdM del 10 novembre 2021, punta quindi ad evitare le frodi relative alle detrazioni e cessioni di crediti per lavori edilizi ed estende l’obbligo del visto di conformità, previsto ora per la cessione del credito o lo sconto in fattura, anche nel caso in cui il Superbonus 110% venga utilizzato dal beneficiario in detrazione nella propria dichiarazione dei redditi, tranne nei casi in cui la dichiarazione stessa sia presentata direttamente dal contribuente o tramite il sostituto d’imposta.

Visto di conformità obbligatorio per tutti i bonus edilizi

L’obbligo per il visto di conformità viene inoltre esteso anche in caso di cessione del credito o sconto in fattura relativi alle detrazioni fiscali per lavori edilizi diversi da quelli che danno diritto al Superbonus 110%.
Stop per 30 giorni in caso di rischio
L’Agenzia delle Entrate può sospendere fino a 30 giorni l’efficacia delle comunicazioni su cessioni del credito o su sconti in fattura inviate alla stessa Agenzia che presentano particolari profili di rischio, ai fini del relativo controllo preventivo.
Ricordiamo che le cessioni dei crediti girano su una piattaforma gestita dal Fisco e non hanno limiti.

Più poteri di controllo e accertamento per le Entrate

Viene disciplinata, razionalizzata e potenziata l’attività di accertamento e di recupero da parte dell’Agenzia delle Entrate, relativamente alle detrazioni e cessioni dei crediti per lavori edilizi ed ai contributi a fondo perduto previsti dall’art.25 del DL Rilancio (34/2020).

Dott. Marco Suisola nato a Firenze il 25 aprile 1978 svolge l’attività di amministratore di condominio a livello professionale dal 1999 e la sua società ad oggi è composto da 14 dipendenti e 3 soci. Associato inizialmente alla Federazione Nazionale Amministratori fino al 2015 per poi diventare socio fondatore della Confartamministratori, nella quale ha rivestito la carica di tesoriere e parte integrante del CDA. E’ stato iscritto anche all’associazione Gesticond per un breve periodo ed ha fatto parte del consiglio. Svolge con regolarità l’aggiornamento professionale previsto per normativa dalla legge 140/2014 . Ha conseguito la qualifica di Revisore condominiale nel 2017. Conseguito attestato per corso di formazione e aggiornamento professionale in diritto condominiale presso l’università di Firenze nell’anno 2006. Frequentato il corso per ottenere la qualifica di consulenze tecnico di ufficio in ambito condominiale nell’anno 2014. A dicembre 2018 ha conseguito la laurea triennale in scienze dei servizi giuridici come esperto giuridico immobiliare rilasciata dall' Università degli studi Guglielmo Marconi Roma. A febbraio 2020 ha scritto il suo primo libro" Il condominio per tutti" pubblicato dalla casa editrice il Masso delle Fate. Nel marzo 2020 ha ottenuto la certificazione come black belt manager. Fa della formazione personale e dell’ aggiornamento professionale i suoi punti di forza. Da maggio 2020 al dicembre 2021 è stato presidente della società Benessere condominiale srl che si occupa di amministrazioni condominiale a livello nazionale. Dal luglio 2020 vice presidente nazionale dell'associazione Conei. Ha fondato nel 2020 il marchio Simplycondominio con il quale svolge collaborazioni sul territorio con altri amministratori.

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