È stata pubblicata sulla Gazzetta Ufficiale n. 117 in data 20/05/2022, la Legge n. 51 del 20 maggio 2022, “Conversione in legge, con modificazioni, del Decreto legge n. 21 del 21 marzo 2022 – misure urgenti per contrastare gli effetti economici e umanitari della crisi ucraina” che all’art. 10 – bis prevede un nuovo sistema di qualificazione delle imprese per l’accesso ai benefici di cui agli articoli 119 e 121 del Decreto legge 19 maggio 2020, n. 34 (c.d. Decreto Rilancio), convertito dalla Legge n. 77 del 17 luglio 2020.
Il nuovo requisito si applicherà indistintamente a tutti i lavori di bonus edilizi indicati nei due articoli 119 e 121 del c.d. Decreto Rilancio, di importi superiori a 516mila euro ovvero :
- superbonus 110%;
- ecobonus ordinario;
- bonus casa e sismabonus ordinario;
- bonus facciate;
- bonus fotovoltaico ordinario;
- bonus colonnine di ricarica ordinario;
- bonus barriere architettoniche 75%.
In particolare, è previsto un regime transitorio dal 1 gennaio 2023 al 30 giugno 2023, in cui si potrà dimostrare di avere stipulato un contratto per la qualificazione da parte di un soggetto terzo (l’attestazione SOA). Dal 1 luglio 2023, l’attestazione sarà invece obbligatoria per accedere alle detrazioni fiscali.
Un’ altra importante novità prevista dall’ art. 28 quater, inserito nella Legge n. 25/2022 di conversione del dl 4/2022 (“Sostegni ter”), per i lavori che beneficiano di Bonus edilizi, riguarda l’obbligo da parte dell’ impresa di indicare nelle fatture e negli atti di affidamento, l’ applicazione del contratto di lavoro del settore edilizia, per i cantieri avviati dopo il 27 maggio 2022 e di importi superiori a 70mila euro .
Le imprese che non si adegueranno per tempo alle nuove disposizioni , rischieranno di perdere importanti benefici.
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