Pubblicate in Gazzetta Ufficiale le Leggi che prevedono il nuovo requisito SOA e l’applicazione del Contratto nazionale di Edilizia, per eseguire lavori privati con BONUS EDILIZIO

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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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