Superbonus, maximum alert: checks for nine out of 10 credits

Attention on the superbonus remains very high. It will not remain an isolated episode the operation with which the Inland Revenue has blocked, if one considers the budget for the first three months of the year, 4.1 billion euro of credits linked to the maxi-tax credit, accrued during 2025. Even in the next three years, in fact, almost all tax credits that will change hands will be scrutinised: nine out of ten credits linked to building bonuses will be subject to three levels of controls. To which others may be added.

The three-year agreement between the Revenue Agency and the Ministry of the Economy devotes a specific chapter to the assignment of credits as part of measures to combat tax avoidance and evasion: it should be remembered that in some cases, these may still be transferred. The financial administration, then, sets a measure of the value of credit transfer and invoice discount notices that will be 'analysed and verified in advance'.

This is a risk analysis that also concerns, as mentioned, the other building bonuses. And which is divided into three stages: upon arrival in the IT platform of the Revenue Agency of the communications, there is a check of internal consistency and completeness of the data in the document transmitted; within five days of the arrival of the communications, we move on to preventive checks, based on pre-defined risk indicators. After this step, all communications with anomaly profiles are identified and suspended for a period of thirty days. Finally, the suspended communications are subjected to a punctual verification 'with the possible cancellation of those in respect of which the anomaly profiles are confirmed'.

According to the targets set in the agreement, 90 per cent of the total value of credits transferred between now and 2028 will pass through this cut-off. In practice, almost all of the building bonuses to be transferred will be subjected to a quality check, which, to tell the truth, will not be the last. Because it is possible that, by other means, a thorough check on the goodness of the credits will still be carried out. This could happen, for example, in the case of anomalies identified at the cadastral office, through the mapping of ghost properties, based on the 'photo-interpretation of aerial images also through the use of artificial intelligence algorithms', currently underway (to which the agreement refers). Or control could be achieved by monitoring cadastral variations, on which 190,000 compliance letters are scheduled over the three-year period (40,000 are scheduled this year alone). Or, again, the controls could come at the end of investigations and investigations by the Guardia di Finanza. The idea is that, as already happened for the 2025 communications, still a large proportion of credits could present anomalies and potential offences.

In fact, a wide-ranging and articulated presidium that also aims at another goal. The agreement also mentions the 'creation of the Register of Holders' in a design aimed at 'increasing the usability of real estate databases both for tax purposes and for support activities for local authorities, emergency management and safeguarding real estate assets'. Digitising and integrating in order to know, because the information on real estate data lends itself to a multiplicity of uses, also to contribute to risk analyses on treasury taxes (such as those due on rents) or local taxes (from Imu to Tari), in the latter case making the information assets available to territorial bodies.