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Since the birth of the 110% tax deductions (cd
super bonus) We support (and the concept is valid for many other arguments) the error of the legislator who used the instrument of the decree law to establish such an important fiscal measure.
139 days to have a complete regulatory framework
From the publication in the Official Gazette of
Decree-law of May 19, 2020, n. 3. 4
(CD Relaunch Decree) it took 139 days to have a regulatory framework that was only completed on October 5, 2020 with the publication of the two MiSE decrees (Technical requirements me Asseverazioni). A period of time in which it arrived:
Clarifications from the Director of the Tax Agency
But as if this were not enough, in mid-November during the hearing on the subject “Super bonus“In the Parliamentary Commission for the supervision of the tax registry, the director of the Tax Agency, Ernesto Maria Ruffini, made further clarification about the 110% tax deductions, anticipating the next publication of a “large” circular (immediately renamed
supercircolar) which would have further gone into the background of the doubts revealed in the first months of application of the tax measure provided for by the Relaunch Decree.
Supercircular and regulatory timing
Supercircolarcircular no. 30 / E of December 22, 2020) that arrived in time just before Christmas but especially the next publication of the Budget Law for 2021 which, as we now know, contains
some measurements which will have a profound effect on the 110% tax deduction.
Although the supercircular contains interesting answers in the round, it comes at a time of regulatory change that will force the Tax Agency to update in the short term and professionals to read a provision of 83 pages, aware that the contents will soon be revised In depth. .
If this is the regulatory quality of a country that wants to define itself as “civil” and really wants to aim for an economic reactivation in a complicated period like the one we are experiencing, focusing on a leading sector such as construction, perhaps it is good to stop and reconsider the legislative modus operandi, so that a beautiful measure such as the superbonus does not remain as a voice in the desert but is actually used and understood by taxpayers, professionals and companies.
#unpensiepositive and Merry Christmas.
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Care of Ing. Gianluca Oreto
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