All documents to be kept

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    All documents to be kept

    Superbonus checks 110%: how do they work? The task of verifying the possession of the requirements rests with the Revenue Agency, since the legislator has precisely defined the documents on which the controls should focus. Let’s see the complete list together.

    Papers -3819540_1920

    Super Bonus 110%How are checks made on incentive beneficiaries? The legislator has anticipated a mechanism based on the existence of some docs That the revenue agency can ask the taxpayer to verify the actual possession of requirements.

    See all the details in the following article.

    Superbonus checks 110%: what documents to keep

    Office workers who organize data storage

    Here is the list of all Documents to be kept And show yourself if there is any Legal controls by the Revenue Agency On the actual possession of the requirements:

    • proper address, at the time of initiation of the works or at the time of incurring the expenses, if before the aforementioned initiation, as the case may be;
    • Declaration instead of a deed of goodwill, according to Article 47 of Presidential Decree No. 445 of 2000, Real Estate Ownership or Cadastral Survey;
    • registered lease agreement, declaration of consent to carry out works by the landlord;
    • registered loan agreement, declaration of consent to carry out works by the owner;
    • Certificate of familial status or alternative declaration of a cohabiting family member, member of a de facto union, or member of a civil union of cohabitation with the property owner from the date the business commenced or from the moment the expenses were incurred, if earlier;
    • A copy of the declaration of succession (or an alternative declaration of ownership of the property) and an alternative declaration attesting to the articles and direct possession of the property;
    • Minutes of the cooperative’s board meeting accepting the assignment request;
    • Separation rule
    • Initial purchase contract registered with possession;
    • Appropriate documentation to prove enrollment in the expected registries of ODV, APS, ASD, SSD or alternative declaration;
    • Appropriate documentation to prove the nature of the IACP or the entity with similar social purposes;
    • Appropriate documents to prove the nature of the renewable energy community created in the form of a non-commercial entity or by condominiums adhering to the “configurations”.
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