Superbonus and Land Registry, first 3,300 letters started

The checks on the missed cadastral adjustments, which followed the superbonus work, are getting underway. It will start on Thursday 10 April, a few days later than expected in mid-March, the first tranche of letters from the Revenue Agency, addressed to taxpayers 'suspected' of not having communicated the changes required by law. There will be, in this first package, about 3,300 missives throughout Italy.

The first crackdown of the Agency's controls will concern, as had been announced in recent weeks, the most sensational cases: those ofzero-return properties on which superbonus works have been carried out, with relative assignment of credits. Thus, it will start with ruins, houses under construction and collaborating buildings.

The 3,300 letters are part of a group of approximately 10,000 communications, which will be followed up in the following months. The checks on these properties are linked to cross-checks in the databases. All properties with cadastral income equal to zero, in essence, are cross-checked against the names of those who have made credit and invoice discount notifications since 2020. The higher the amount of the works, the more likely the controls of the Inland Revenue will be. Those who have reported high amounts of work and have maintained zero yield in the land registers will certainly receive the letter.

Taxpayers, however, will not necessarily have to repent, but will have to adequately justify their choices, even with the help of a professional, assuming the risk of a subsequent assessment. In this way, a contradaire will be established between the Revenue and taxpayers. And this explains why the dispatches will be staggered over time. In fact, the Agency's staff will have to carry on the dialogue with many citizens, going into the details of individual cases, after the missives have been sent.