Dopo l’approvazione anche da parte del Senato del ddl’Aiuti-bis, ABI e ANCE istituiscono un tavolo tecnico e sollecitano l’Agenzia delle Entrate a modificare la circolare sulla responsabilità solidale .
Infatti con il nuovo decreto, attualmente in fase di conversione in Legge, viene cancellata la responsabilità solidale per la cessione dei crediti relativi a lavori incentivati con il Superbonus.
Mentre per gli altri bonus edilizi, la responsabilità solidale è cancellata solo per le cessioni effettuate dopo il 12 novembre 2021.
Il 12 novembre 2021 è la data in cui è entrato in vigore il Decreto “Antifrode”, che ha introdotto l’obbligo del visto di conformità e dell’asseverazione della congruità delle spese per chi sceglie lo sconto in fattura o la cessione del credito nell’ambito di un intervento agevolato con ecobonus, bonus ristrutturazioni, sismabonus o bonus facciate o in caso di installazione di un impianto fotovoltaico o di colonnine per la ricarica dei veicoli elettrici.
I cessionari saranno sempre e comunque chiamati a rispondere in solido solo in caso di dolo o colpa grave. Inoltre, sfuma l’ipotesi di eliminare le condizioni richieste per usufruire del Superbonus sulle abitazioni unifamiliari fino al 31 dicembre 2022, quindi rimane confermata la previsione di completare il 30% dell’intervento complessivo entro il 30 settembre 2022.
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