ASL communication, when it is mandatory not to lose the building bonuses: a guide

Tax deduction and communication

Since 1 January 1998, the date of entry into force of the tax deductions on the construction works, theobligation to send the communication to the ASL of competence for the purposes of activating the supervision of the safety of construction sites. To establish it the letter b) paragraph 1, article 1 of the interministerial decree 18 February 1998 n. 41 “Regulation containing implementation rules and control procedures referred to in article 1 of the law of 27 December 1997, n. 449, regarding deductions for building renovation costs”.

Therefore, therefore, the Communication to the ASL was considered one indispensable condition for obtaining the tax deduction against the opening of a construction site, e its lack automatically involves the forfeiture of the right to the facility.

The rules of the consolidated text on security

Legislative Decree 9 April 2008, n.81 “Implementation of article 1 of the law of 3 August 2007, n. 123, regarding the protection of health and safety in the workplace” (also called a single text on safety on construction sites) specific i construction site requirements that make the notification to the ASL mandatory before the start of the works. This is mandatory in case of:

• a) construction sites in which the presence of multiple companies, even not at the same time;
• b) construction sites that, initially not subject to the notification obligation, they fall in the previous category due to the effect of variants in the course of work;
• c) construction sites in which it operates aThe only company whose presumed entity is not less than two hundred-day men.

Points a) EB) are completely clear. As regards the case c) specific counts must be carried out.

The men-winter calculation

The exact definition of Men-Arno (phrase often updated as “UG”) indicated by letter g) of paragraph 1 of article 89 of Legislative Decree 81/2008, is that of “presumed entity of the construction site represented by the sum of the working days provided by the workers, including autonomous, foreseen for the realization of the work”. In essence, the number of men’s men corresponds to work volume necessary to complete the measured work on working daysregardless of the number of workers who work simultaneously.

Let’s take an example by taking as a reference themaximum amount of deductible expenditure As part of the home bonus, i.e. 96,000 euros, theAverage incidence of labor for construction sitesand the Hours cost for workers which varies – according to the new minimum tablasters 2025 – from 26.51 euros for the first level (common worker), to 33.63 for the fourth level (specialized workers). We can therefore estimate the average cost of a team of workers in 30 euros per hour.
Therefore applying:

• Amount of the work to be carried out: 96,000 euros
• Estimated incidence of labor 40% = 38,400 euros
• Average daily cost of a worker = 30 euros now x 8 hours = 240 euros.

By applying the expected formula, we get this result:

• Incidence of workforce/cost daily worker: 38.400/240 = 160 men-August.

In this case Communication to the ASL is not mandatory.

The definition of the company

On the other hand, already from the examination of the text it is clear that the safety legislation aims to protect the health of workers in the field of significant construction sites and in any case always and only in the case of interventions entrusted to companies with employees, and not to work entrusted to individual craftsmen. In fact, it is not enough to be equipped with a VAT number to have the company qualification, as it is possible to carry out your business also as self -employed.

The difference between companies and self -employed workers, however, also appears in the same consolidated text, which provides for the Possibility that in the same construction site managed by a company there are self -employed workers. There is therefore no overlap between the two figures. According to the definitions of the law, the entrepreneur who professionally exercises an economic activity organized for the purpose of the production and exchange of goods and services professionally. Those who do not carry out organized activities but work as a freelancer, instead, fall into the category of self -employed workers.

Concrete A plumber, an electrician, a tiles, can decide to operate as an individual company, or they can carry out their business as self -employed workers. In the first case it is an individual company/company and the obligation to register for the Chamber of Commerce is triggered, in the second case, however, not. In short, the work done is the same, but for the client In case of self -employed, there is no obligation to communicate to the ASL.

Housework and different companies

Operationally, therefore, It may be necessary to present the communication to the ASL when the company to which you turn is unable to complete the entire bonding work and there is a need to call another company.

For example, let’s set the case of the renovation of a bathroom, which also involves the replacement of the fixtures. If the hydraulic company is not able to provide the entire intervention, but it is necessary to independently contact a company that installs fixtures, the communication to the ASL is mandatory, even if the fixtures of fixtures intervenes later compared to hydraulic work. Conversely, if you turn to an autonomous worker hydraulic and then the company is called for the fixtures, no communication is needed.

The data requested by the ASL

When communication is required it is necessary fill in the form made available by the ASL. Facsimiles are not possible as each ASL, on the basis of what is required by the Consolidated Law, independently provides the model available. As for sending in general, the notification can be transmitted:

• via PEC the institutional box of the ASL competent for the territory;
• via online portalif available (e.g. synthesis, suap, municipal building unique door);
• in paper format with direct or registered mail deliveryif admitted.

In most cases, the transmission by PEC is accepted, attaching the notification digitally signed and the copy of the declarant’s identity document.

The legislation also provides that A copy of the ASL communication must be affixed well visible in the construction site signas well as preserved and made available in case of checks by the territorially competent supervisory body.

FAQ and practical cases

1. If it is work in free construction, you still need communication to the ASL?
The obligation does not depend on the type of building authorizationbut from the fact that it is necessary to deal with works entrusted to more businesses. Free construction is applicable in the case of specific interventions, some of which can also be entrusted to self -employed workers who carry out freelance activities.

2. If in the context of an extraordinary maintenance project, are the works entrusted to a plumber and then to a tile, the obligation to communicate is triggered?
The obligation takes place only when it comes to companies, i.e. subjects registered in the appropriate register held by the Chamber of Commerce. The qualification must therefore be verified.

3. How do you distinguish?
The VAT number owner who is also an individual company is required to indicate on the headed paper, the registration number to the Chamber of Commerce. Already in the estimate phase it is therefore possible to check whether it is a self -employed worker or, in fact, of the company.

4. If I ask for the tax deduction but I have not sent the communication to the ASL before the works, what happens?
The omission of the notification to the ASL involves the loss of the tax deduction. For this reason, the notification of the sending is also required among the documents to be kept, which can be verified during the control phase.

5. Can you regularize by sending the communication to the ASL after the start of the works?
No. The notification must be transmitted before the start of works, as established by art. 99 paragraph 1 of Legislative Decree 81/2008. Late communication does not healthy non -fulfillment and can lead to administrative sanctions (from 512 to 1,792 euros). Only if the works are still ongoing and variations occur for which a second company intervenes, the notification can be sent later.

6. How can you demonstrate the start date of the works?
The start date can be documented through:

• declaration signed by the works manager or by the company;
• Access to the building documentation presented (Cila, Scia or permit);
• invoices with indication of the date of start of activity.

It is important that the date is certain and demonstrable, especially in the case of checks or disputes.

7. If there is a works manager, who has to transmit communication to the ASL: he or the client?
The legal liability is of the client. However, it can delegate the obligation to the manager of the works, which can coincide with the works manager if formally appointed with written assignment. In the absence of formal delegation, the obligation remains for the client, even if materially the communication is prepared by a technician.

8. The data to be communicated are always the same?
Basic yes. The minimum contents of the notification are in fact defined by Annex XII of Legislative Decree 81/2008 which provides in particular: Data of the client, the company, of the Coordinator of the construction site, the expected duration, the men’s men.

9. Also additional data can be requested?
Yes. In addition to these The individual ASLs may include more detailed modulesasking for more information (eg DURC, CCNL Applied, Workers list, etc.). It is necessarily necessary consult the site of the ASL territorially competent to download the updated form.

10. Can individual ASL establish different methods for sending communication?
Yes. There is no single national model for transmission, for which some require sending through:

• Institutional PEC with digital signature;
• Regional telematic portal (e.g. synthesis, Sue, Suap);
• In rare cases, paper delivery is still possible.

It is therefore necessary Check the specific instructions on the official website of the competent ASL for territory before sending.