New rules on Superbonus and other concessions in the construction sector in light of the changes introduced by Legislative Decree 157/2021. With the circular 16 / E – pdf, the Agency provides information to taxpayers and operators on the new obligations relating to the compliance visa (which certifies the right to the benefit) and sworn certification (which certifies the appropriateness of expenses) both for the Superbonus and for the other building bonuses.
Online the new model for the communication of the options for the assignment of credit or for the discount on the invoice relating to the deductions envisaged for the recovery of the building heritage, energy efficiency, seismic risk, photovoltaic systems and charging columns.
The new model, approved by the provision of the Revenue Agency, incorporates the changes introduced by the law decree n. 157/2021, published in the Official Gazette no. 269 of 11 November 2021