Deductions 50% building renovation. The procedure in detail to follow: prior notification, transfer payment, tax audits and loss facilitation (4/4)

From May 2011, the procedure has been simplified: it is no longer necessary to send to the Operational Pescara the notice of commencement of work and indicate in the invoice of the company carrying out the work the cost of labor.

Here is the procedure to access the deduction:

1. Before starting work you should send it by registered mail prior notification to the competent ASL only in the case where the type of work provides for the respect of the safety regulation (Act 81/08), a case that occurs in the majority of Foreign interventions even in small quantities.

2. Pay the expenses to be deducted only by bank transfer or mail (will not be accepted other forms of payment such as checks or cash).

The applicant must also be in possession of the following documents:

- Application of stacking at the Land Agency (if the property has not yet been stacked)

- Evidence of payment of the IMU

- For the interventions Monthly meeting resolution with which the work has been approved and the breakdown of thousandths

- If the works are performed by a person different from the owner, must be in possession of a declaration authorizing the work of the same

- Securities habilitation or communications (CIL, SCIA, DIA, etc..) With which they are authorized work

If the works do not provide any security or communication (such as nal case of routine maintenance) must ridigere a declaration in lieu of affidavit where declare the start of work and the type of interventions (stating that interventions are among those who can use the deduction)

To take advantage of the deduction must then indicate in the statement of income cadastral data that identify the property subject of the work.

Prior notification

The prior notice (art.99 of Legislative Decree 81/08) is a document prepared by the client indicates that the data of the shipyard (address, date of commencement and duration of the work, amount of the assumed cost of the work, number of firms and workers), the nature of the work, data from the coordinator of security at design and execution, and the data of the customer.

The information requested by prior notification are contained in Annex XII of the TU Security 81/08

We must proceed with the sending of notification prior to the ASL in the following cases:

1. Works contracts awarded to more than one undertaking.

2. Jobs that were initially assigned to a single company but later became more of a.

3. Works which the volume of work will exceed 200 men / day.

Bank

The bank must be indicated:

- The purpose of the payment (bank for renovations pursuant to art. 16-bis of Presidential Decree 917/1986 balance invoice No. xx of xx / xx / xx)

- The tax code deduction (subject to payment)

- The tax code or VAT of who benefits from the bank

The few expenses that can not be paid through bank, such expenses to be paid to the municipality, the withholding tax to be paid to professionals or stamps, may be paid in other ways.

If the number of applicants for the deduction is greater than one, the purpose of transfer must be filled in all the social security numbers of the interested parties.

In the event of condominium will be added to the tax code and the building administrator (or of the person making the payment).

State control

We have seen how the deduction is perceived directly by the taxpayer in his tax return, so it is an independent procedure that does not require any confirmation by the State. It happens, however, that the Inland Revenue checks the veracity and validity of the deduction. With a special circular (measure of 02/011/2011) the Inland Revenue has specified the documents kept in the event of an IRS audit:

- Receipts of bank payment

- Invoices and receipts of expenditure incurred

- The documents which have been authorized work (CIL, SCIA, etc.) or in the case of routine maintenance a declaration in lieu of affidavit

- Stacking (if the property has not yet surveyed by the Land Registry)

- Evidence of payment or IMU ICI

- In case of works Monthly meeting resolution

- Permission of the owner of the house where the work has been made by another entity

- Prior notice to the ASL (if the type of jobs require mandatory)

Work in condominium, what to keep

In the event of control interventions that have affected the common areas of the condominium, single-payer can replace all the required documents with a certification of the building administrator certifying that it regularly proceeded ITER expected. The statement must also contain the amount that the individual taxpayer has spent (ii considered its thousandths).

Losing facilitation

The taxpayer may lose the deduction and must repay the amount taken in the case in which the control revealed that he was not entitled to require facilitation.

In particular, the AoE specifies the following cases in which you can lose the facility:

- When it is sent to the ASL prior notification (in cases where it is required).

- The payment made by means other than bank or post office

- They are not stored invoices and payment receipts

- When the transfer is made payable to a person different from the person who requested the deduction

- Interventions are irregular or illegal from the point of view of building

- If you have not respected the rule on Safety in the workplace (Act 81/08).

To better protect, it is good that the owner of the property to be restored as well as contractor of the work, ask the company carrying out a statement of compliance on the Security pursuant to the TU 81/08

 

20/06/2012

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Translated via software

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Source:

Italian version of ReteArchitetti.it