
In linea con le ultime disposizioni impartite dal Decreto Antifrodi (DL 157/2021) e in vigore dallo scorso 12 novembre, l’Agenzia delle Entrate ha modificato format, istruzioni e specifiche tecniche per la trasmissione telematica.
Il primo ‘effetto collaterale’ del DL Antifrodi Superbonus, decreto-legge 157/2021 pubblicato nella Gazzetta Ufficiale 269 dell’11 novembre 2021, è rappresentato dal nuovo modello per la comunicazione delle opzioni (cessione e sconto in fattura), relative alle detrazioni per interventi di recupero del patrimonio edilizio, efficienza energetica, rischio sismico, impianti fotovoltaici e colonnine di ricarica.
Non solo: l’Agenzia delle Entrate ha anche aggiornato le relative istruzioni per la compilazione e le specifiche tecniche per la trasmissione telematica.
Il tutto è ‘figlio del provvedimento del 12 novembre 2021, di recepimento delle nuove disposizioni contenute nell’articolo 1, comma 1, lettera b), del DL 157/2021, che, introducendo il comma 1-ter all’articolo 121 del DL 34/2020 (Rilancio), estende a tutti i bonus edilizi, non più soltanto alla detrazione del 110%, l’obbligo di richiedere il visto di conformità dei dati relativi alla documentazione che attesta la sussistenza dei presupposti che danno diritto alla detrazione d’imposta, in caso di opzione per la cessione o per lo sconto.
Visto di conformità: chi lo rilascia e per cosa servirà
Le Entrate ricordano che il visto di conformità deve essere rilasciato dal responsabile di un Centro di assistenza fiscale ovvero da uno dei soggetti indicati alle lettere a) e b) del comma 3, articolo 3 del Dlgs n. 241/1997, e cioè
• iscritti negli albi dei dottori commercialisti, dei ragionieri e dei periti commerciali, dei consulenti del lavoro;
• iscritti nel registro dei revisori legali;
• iscritti al 30 settembre 1993 nei ruoli di periti ed esperti tenuti dalle Camere di commercio, industria, artigianato e agricoltura per la sub-categoria tributi, in possesso di diploma di laurea in giurisprudenza o in economia e commercio o equipollenti o diploma di ragioneria.
La novità del DL Antifrodi, quindi, è rappresentata dal fatto che ADESSO il contribuente è tenuto all’adempimento anche quando esercita l’opzione per la cessione del credito o per lo sconto in fattura in riferimento alle altre detrazioni fiscali per lavori edilizi – recupero del patrimonio edilizio, efficienza energetica, adozione di misure antisismiche, recupero o restauro della facciata degli edifici esistenti, installazione di impianti fotovoltaici, installazione di colonnine per la ricarica dei veicoli elettrici – diversi da quelli che danno diritto allo sconto del 110%.
Fino a oggi, il visto era necessario soltanto per l’opzione in ambito Superbonus.
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