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The certification for the renovation bonus certifies the conformity and correctness of the work carried out. Are you looking for information on the conformity visa and the building certification, to understand what they are and when you are required to present them? You are in the right place.
Building bonuses represent a great help for those who intend to start a construction site to renovate their home. The possibility of transferring your tax credit to the company carrying out the work or to a bank, then, makes the contributions decidedly interesting. To limit the risk of tax fraud, between 2021 and 2022 some important changes were introduced to the relevant provisions to introduce the obligation to present the conformity certificate and the building certification, two certificates that attest that all the requirements are in compliance.
To learn more about these two documents and all the cases in which it is necessary to produce them to request one of the public incentives for housing, we at Casavo have prepared a guide for you with all the information you need.
What is the difference between a conformity certificate and a technical certification
The anti-fraud decree law 157 of 2021 introduced for the first time the obligation to present the conformity visa and the building certification to access the main tax discounts in the construction sector.
The previous rule was limited to the 110% Superbonus only, while today the two certificates are also required for:
- the Facade Bonus;
- the Renovation Bonus;
- the Ecobonus;
- the Sismabonus.
The documents are also required for contributions to the installation of charging columns of electric vehicles and photovoltaic systems.
The 2022 budget law confirmed the content of the decree and introduced some innovations that we will examine in more detail later to define the various cases in which the two permits must be requested.
The visa and the certification have different characteristics and functions and are issued by different types of specialized technicians. Let's get to know them in detail.
What is the compliance visa
The compliance visa is a document compiled by a qualified professional for the purpose of verifying that all declarations required to obtain tax incentives are in order. The professional figures authorized to prepare the application are:
- people registered in the register of accountants, bookkeepers and commercial experts, as well as labor consultants;
- statutory auditors, experts and registered with the chambers of commerce, industry, crafts or agriculture;
- the managers of a CAF.
The final approval is issued after the electronic submission of the application for access to the bonuses and in fact certifies that all the conditions exist to obtain the tax deduction or the transfer of the credit.
When A compliance certificate is required
As we have already mentioned, the anti-fraud decree has extended the obligation to a very broad range of state contributions, while the 2022 budget law has intervened to simplify the various procedures somewhat. The current law provides for different obligations depending on the type of aid. Here are the details:
- for the Superbonus 110% it is always mandatory, both in the case of IRPEF deduction and transfer and discount;
- for the Ecobonus, the Sismabonus and the Facade Bonus it must be presented only if you request the transfer of the credit or the discount on the invoice.
The budget law also introduced a further more general simplification. For expenses under €10,000 and for free construction projects, you will not need to attach the visa to the documentation.
Free construction includes all those projects for which you do not need to obtain special authorizations from the municipality or fill out the notice of commencement of works or the building permit.
In this way, the legislator hopes to streamline the bureaucratic procedures somewhat and reduce the technical times for inspections and the issuance of certificates for minor renovations. Be careful, however, because the Facade Bonusrepresents an exception and does not require minimum spending thresholds for exemption. To transfer the tax credit for the incentive for the renovation of the external walls of condominiums and single-family units, therefore, a compliance certificate will be required in any case. We also remind you that starting in 2022, the Facade Bonus has increased from 90% of the expenditure to 60%.
What is a technical certification
The building certification is a document that concerns the technical aspects of renovation work. It must be attached to the application before sending it to ENEA, the National Agency for New Technologies, Energy and Sustainable Development.
The certificate is issued by a qualified professional such as a surveyor, engineer or architect who must certify in their report that all the technical requirements for accessing the deductions are in order and that the estimate of the expenses to be incurred is correct, without false declarations on costs.
The function of the certification is precisely to ensure that disproportionate contributions are not released compared to the actual scope of the interventions.
When is technical certification required
As with the visa, the anti-fraud decree has also expanded the cases in which it is necessary to present the certification. Let's go into detail.
Regarding the Superbonus 110%, you will need to submit the appraisal whether you opt for the tax deduction or the credit transfer or invoice discount. It's important to underline, however, that the obligation is only valid for invoices issued after November 12, 2021, the date the decree came into force. For costs incurred before that date, individuals, companies, and sole proprietorships can waive the appraisal.
As for other tax incentives such as the Renovation Bonus, Ecobonus, Facade Bonus, and Earthquake Bonus, the same provisions apply as for the conformity certificate, and you will therefore need to produce the building certification only in the event of an invoice discount or if you transfer the credit to a financial institution.
The visa and certification must therefore be submitted simultaneously in the vast majority of cases in which you intend to apply for one of the tax subsidies provided for construction. With these documents in place, it will be even easier to receive the bonuses and transform your home as you wish. If you are looking for the ideal home for your projects, come to . We select only the best properties to offer you the most suitable solutions to make your dreams come true.
