Practice on the 110% super bonus becomes more complicated. After the promises of the government which had guaranteed next week a new decree – intended to overcome the bottleneck of the only transfer authorized for the tax credit – Guardia di Finanza and Agenzia delle Entrate again point the finger at the fraud discovered until ‘here. In all, 4.4 billion in tax credits generated on non-existent or inflated restructurings out of a total of 18 billion. The Revenue Agency and Fiamme Gialle have so far found “a total amount of non-existent tax credits” linked to the superbonus and building bonuses for 4.4 billion euros, said the director of the Agency, Ernesto Maria Ruffini, during the hearing before the Senate on the Sostegni ter decree. In particular, explained Ruffini, “following a report by the Revenue Agency and the Financial Police, 2.3 billion are now subject to preventive seizures by the judicial authorities; 160 million euros were suspended and dismissed by the Agency on the transfer platform, due to the provisions introduced with the anti-fraud decree, which allows the Agency to carry out preventive checks in the presence of risk profiles “. The remaining sums are the subject of ongoing investigations and requests for preventive seizure transmitted to the competent judicial authorities, which will probably lead to new seizures”. For its part, the Guardia di Finanza recognizes “with favor any regulatory measure which, by adequately defining the number of transfers and the subjective profile of the transferees, makes it possible to minimize the risk of fraud and money laundering, so as to strengthen the protection of the honesty of businesses and the economic growth of the country”, underlined the representatives of the GDF, always during the hearing in the Senate.
INSPECTION ACTIVITY – According to inspections and investigations on the ground, “serious irregularities linked to the creation, also by criminal organizations branched out throughout the national territory, of non-existent tax credits”, added Ruffini. The infringements carried out through a mechanism of “articulated sequences of transfers to intermediary companies and to natural persons” and the premiums “were partially monetized with credit institutions or other financial intermediaries. In some cases, therefore, the proceeds of the fraud have already been routed abroad”. Ruffini’s clarifications come amid growing calls for the executive to reintroduce the ability to resell general bonus and superbonus tax credits more than once. All the initials in the construction sector called yesterday for an urgent change in credit transfer rules: National Association of Builders, Assolegno, Alliance of Cooperatives, Confartigianato, Cna, Casartigiani, Cgil, Cisl, Uil, Confapi, Aniem, Confcooperative, Co-ownership administrators, Oice, National Council of Chartered Accountants and Chartered Accountants. The operators suggest that the executive authorize the transfer of tax credits exclusively through intermediaries supervised by the Bank of Italy, such as banks and financial companies, instead excluding the possibility that the bonus transferred by the customer to the person performing the work can be transferred, for example, to another company. It is precisely in these movements of sums of money that the fraud occurred. The parties shared the appeal almost unanimously.