green light from the Senate for the new requirement

We will still have to wait for the definitive go-ahead from the Chamber of Deputies, but in the meantime the bill for the conversion of Law Decree no. 21/2022 (Energy Decree) collects the confidence of the Senate which approved the entirely replacement amendment proposed by the Government.

New for the Superbonus 110%

A novelty, already anticipated in recent days, concerns the inclusion in the Law Decree of article 10-bis entitled “Qualification of companies for the purpose of accessing the benefits referred to in articles 119 and 121 of the decree-law of 19 May 2020, n. 34, converted with modifications, by law 17 July 202, n. 77 “.

The article in question provides that in the case of carrying out works that have an amount exceeding 516,000 euros and for which the possibility of accessing the 110% incentive mechanism is requested, the executing companies must be in possession of particular qualifications.

SOA certification and application time regime

Specifically, paragraph 1 of article 10-bis provides that for the purposes of recognizing the tax incentives referred to in articles 119 and 121 of Law Decree no. 34/2020 (Relaunch Decree), starting from 1 January 2023 and until 30 June 2023, the execution of works for an amount exceeding 516,000 euros can be entrusted:

  1. to companies in possession, at the time of signing the contract or, in the case of subcontractors, of the subcontracting contract, of the necessary qualification of the single qualification system for executors of public contracts pursuant to article 84 of the code of public contracts referred to in Legislative Decree 18 April 2016, n. 50;
  2. to companies that, at the time of signing the contract or, in the case of subcontractors, of the subcontracting contract, document to the client or the subcontracting company the signing of a contract aimed at issuing the qualification certificate with a of the bodies provided for by article 84 of the code of public contracts referred to in legislative decree 18 April 2016, n. 50.

With paragraph 2 it is established that starting from 1 July 2023, for the purposes of the recognition of the tax incentives referred to in articles 119 and 121 of the Relaunch Decree, the execution of works for an amount exceeding 516,000 euros is entrusted exclusively to companies in possession of , at the time of signing the contract or, in the case of subcontractors, of the subcontracting contract, of the necessary qualification pursuant to article 84 of the code of public contracts referred to in legislative decree no. 50.

Paragraph 3 specifies that in relation to the work entrusted to the companies referred to in letter b), the deduction relating to the expenses incurred from 1 July 2023 is conditional upon the issue of the aforementioned qualification certificate.

Lastly, paragraph 4 establishes that the provisions of paragraph 1 do not apply to works in progress at the date of entry into force of the provision in question, as well as to procurement or subcontracting contracts having a certain date, pursuant to article 2704 of the Italian Civil Code, prior to the date of entry into force of this provision.