on-site checks also by the Municipalities?

In the context of controls related to superbonus there is room for the possibility of providing for checks also by the Common.

A measure on new checks by municipal technicians and traffic police could be included in the conversion law of the del decree 39/2024which is going through the parliamentary process starting from the Senate.

The intervention under study was anticipated, among others, by Il Sole 24 Ore.

These would involve checks on construction sites to ensure the correct carrying out of the works declared via the ENEA declarations.

Superbonus checks: on-site checks also by the Municipalities?

It is still too early to say what form it will take new hypothesis being studied by Parliament on possible new controls that will affect the superbonus.

According to what was anticipated, among others, by the economic newspaper Il Sole 24 Ore, the hypothesis of predicting a new level of verification by the Municipalities.

These would not be documentary checks but actual checks inspections on construction sites to verify the correspondence of the works carried out with the certifications presented to ENEA.

The object of the inspections could be, for example, interventions relating to the thermal insulation and its thickness or the correct installation of the indicated boiler models.

A further level capable of identifying any currently unidentified scams.

The updated picture of the fraud involving construction bonuses was provided by the director of the Revenue Agency himself, Ernesto Maria Ruffini, during the hearing at the VI Finance and Treasury Commission of the Senate on 16 April.

The scams have reached i 15 billion euros. Of these, 6.3 were identified by preventive checks and related rejection of communications. 8.6 billion euros are, however, the subject of seizure decrees by the judicial authorities.

The new controls, which could arrive with the conversion law of decree 39/2024 whose process started with the Senate, would be added to those already in place.

Superbonus checks: from rejecting communications to ENEA checks

The new actions that could be implemented by the municipalities would be added to an already defined framework of checks, mostly made up of documentary checks.

L’article 122-bis of the relaunch decreeimplemented by the Revenue Agency provision of 1 December 2021, provides for the possibility for the Revenue Agency to “to block” the assignments of credits in first 5 days following communication to the Financial Administration.

In this case the automatic checks are as follows:

• control of the communication sent to the Revenue Agency, following transmission;
• within five days of transmission, preventive checks are carried out on the predefined risk indicators, which can lead to the suspension for 30 days of communications showing anomalies;
• if risk profiles are found, further checks are carried out which may lead to the cancellation of communications.

Then there are the checks foreseen for the interventions of the superbonus financed by the PNRR Legislative Decree.

These checks involve the Ministry of the Environment, AENEAS and the State general accounting office.

These are random checks also with site inspections on construction sites. However, the documentation relating to the building concession is also under examination.

Then there are the controls by ENEA on the statements presented, which concern a sample of at least 5 percent. Of this sample, at least 10 percent will be subject to on-site checks.

Lastly, checks are also planned for cadastral level, as required by the 2024 Budget Law, mainly on the presentation of the communication relating to any changes. If they are not sent, taxpayers will receive one compliance letter.