The regulatory framework is substantially complete, the interpretations provided by the Revenue Agency, like them or not, are sufficiently clear and only marginal issues remain to be clarified, the telematic platform of the Revenue Agency for the assignment of the tax credit is operational since October 15. So why the cd. Is 110% not taking off as it deserves? In this article we will illustrate the critical issues that hinder the use of the facility, as well as the perplexities of the subjects involved in the face of the cumbersome procedure to follow to try to obtain the coveted bonus.

COMB KNOTS

The difficulties in accessing the subsidy depend on a complex and interconnected series of problems:

  • not all technicians (engineers, surveyors, architects) have a specific competence to approach with safety the complex task of managing the bonus eco and earthquake practice and therefore place themselves in a waiting position, counting on the fact that in the meantime some colleagues more into the matter to act as a guide;
  • the companies that should carry out the works do not always understand what the approach methodology for the acquisition of the works should be (who commands the entire operation is the technician who must then certify all the relative documentation; the company is a mere executor );
  • in condominiums, the impossibility until yesterday to gather the assembly to submit the hypothesis of carrying out the facilitated interventions has substantially blocked any initiative and, in any case, in the condominium the majority wins for the identification of the company to which to entrust the work; in a context in which all expenditure is borne by the state and unit costs are contingent it is difficult to find a majority in the assembly1;
  • the monetization of the tax credit resulting from the conversion of the 110% deduction is substantially unknown, taking into account that the banks do not carry out any pre-resolution that guarantees the taxpayer or the assignee of the credit regarding the acquisition of the credit itself. It is necessary to carry out the work (or at least the first 30% SAL) and then go to the bank producing in addition to the engineer certificate on the basis of the ministerial scheme of the SAL performed and the compliance visa of the accountant / labor consultant / CAF, a impressive number of (useless) documents.

In this distressing framework of reference they place themselves, in a benevolent and reassuring sense, almost as if they were compassionate babysitters, auditing firms or real estate brokerage giants who guarantee to take the taxpayer or company by the hand and lead it safely through the treacherous path to reach the desired goal, free of charge.