Ecobonus 110%: the list of who is entitled to it and what is at risk with false claims


As we know, with the Relaunch decree (here the QuiFinanza special), the Conte government has introduced important incentives for renovations relating to energy efficiency, anti-seismic adjustments, photovoltaics and charging stations for electric vehicles.

The categories admitted to the eco-bonus

The so called 110% superbonus concerns the expenses incurred from 1 July 2020 to 31 December 2021, to be distributed among those entitled to five annual fees for the same amount. Not everyone, however, has the right. Here are the categories admitted to the eco-bonus:

  • condominiums;
  • natural persons, outside the exercise of business, arts and professions, on real estate units
  • Autonomous institutes for public housing (IACP) in any case named and however having the same social purposes, established in the form of companies that meet the requirements of European legislation on “in house providing” for interventions carried out on properties, owned by them or managed on behalf of the municipalities, used for public housing;
  • undivided housing cooperatives, for interventions carried out on properties owned by the same and assigned for use to its members.

The bonus is not valid for interventions carried out by individuals, outside of business, arts and professions, on single-family buildings other than the one used as the main residence.

What happens in case of false declarations

For the purposes of the option for the assignment or for the expected discount, the taxpayer must request the visa of conformity of the data relating to the documentation certifying the existence of the conditions that give the right to the tax deduction for interventions.

One is applied to subjects who issue false claims administrative pecuniary sanction that can go from 2 thousand to 15 thousand euros for each unfaithful attestation or assertion made.

However, these subjects enter into one liability insurance policy, with a ceiling appropriate to the number of attestations or assertions issued and the amounts of the interventions, and in any case not less than 500 thousand euros, in order to guarantee its customers and the state budget the compensation for any damages caused by the activity provided.

The non-truthfulness of the attestations or assertions in any case entails the forfeiture of the benefit.

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