Dal September 1, 2024 the sanctions relating to fraud on Bonus Offer will be lower.
The so-called one predicts this “Sanctions Decree”legislature no. 87/2024.
The measure for the compensation of non-existent tax credits will pass from 200 to 140 percent of the amount of the non-existent credit.
The decree remodels the definition of credit due and, in fact, non-existent.
Building Bonuses: What’s New in the Sanctions Decree
Il “Sanctions Decree”Legislative Decree no. 87/2024, was published in the Official Journal on 28 June and entered into force the following day.
The law implements the provisions of the delegation law for tax reform, approved by Parliament last summer.
Among the new features coming soon are the changes to the rules for sanctions relating to housing bonuses.
For the scams that will be committed starting from 1st September 2024 reduced sanctions are foreseen: they will pass from 200 to 140 percent of the amount of the credit offset illegally.
The reduction is foreseen in the case of fraudulent representationsas provided for by the new article 5-bis, introduced in article 13 of the Legislative Decree of 18/12/1997 n. 471.
In fact, this article provides as follows:
“5-bis. In the case of use of a non-existent credit pursuant to Article 1, paragraph 1, letter g-quater), number 2), of Legislative Decree 10 March 2000, n. 74, the penalty referred to in paragraph 5 is increased by half to double.”
In this case the indicated penalty is equal to 70 percent and can therefore be raised up to 140 percent.
In less serious cases, however, a fine of 250 euros. The application of this sanction is linked to the use of compensation in the absence of the required obligations in cases where:
- the obligations are not required under penalty of forfeiture;
- the violation is removed within the deadline for filing the annual income tax return for the year in which the violation was committed, or, in the absence of a return, within one year of the commission of the violation.
Building Bonuses: Definitions of Non-Existent Credits and Non-Due Credits
Il Sanctions Decree also introduces the definitions of credits non-existent credits and credits not due, introduced in Legislative Decree no. 74/2000, in Article 1, paragraph 1.
Specifically, the letters g-quater and g-quinquies are added.
I undue credits are those used in violation of the methods of use provided for by the laws in force. This case also includes the excess of those used in a measure greater than that established by the reference standards.
It should be specified that credits not due do not include those for which the administrative obligations of an instrumental nature have not been respected, provided that the penalty of forfeiture is not established and they are not essential for the recognition of the credit itself.
I non-existent creditsinstead, are those for which:
- the objective or subjective requirements specifically indicated in the relevant regulatory provisions are missing, in whole or in part;
- objective and subjective requirements are subject to fraudulent representations, implemented with materially or ideologically false documents, simulations or artifices.
