Credit license in construction: when is the DURF needed?

DURF and construction credit license

To obtain the credit licence, a company must meet various requirements. Among these, tax and contribution regularity is a key element. THE’art. 27 of Legislative Decree no. 81/2008reformulated, requires DURF only in “cases provided for by current legislation”.

This means that not all companies involved necessarily have to own the DURF. The legislator has provided for this obligation only for those that fall within the regulations referred to in theart. 17-biscreated as a preventive measure to guarantee the fulfillment of tax withholdings in work contexts with intensive use of labour.

Scope of application of art.17-bis

THE’art. 17-bis applies to specific subjects, including: entities and companies indicated inarticle 73, paragraph 1of the TUIR resident in the territory of the State they practice commercial enterprises or agricultural enterprises; companies and associations indicated in thearticle 5 of the TUIR resident in the territory of the State who carry out commercial or agricultural businesses; natural persons resident in the territory of the State who carry out commercial businesses pursuant to thearticle 55 of the TUIR or agricultural companies; natural persons resident in the territory of the State who practice arts and professions; bankruptcy trustee and liquidator residing in the territory of the State.

They are excluded non-residents, condominiums and public bodies carrying out institutional activities.

THE’DURF obligation exists if:

• entrustment to a company exceeds 200 thousand euros per year and it happens through procurement, subcontracting and assignment contracts to consortium members or contractual relationships however named.;
• the contract provides predominantly labourperformed at client’s offices and with use of capital goods of the client.

There threshold of 200 thousand euros it is verified over the course of the calendar year and considers the total amount of contracts with a single company, including those modified or extended.

Requirements and request for the issuance of the DURF

To obtain the DURF, contracting or subcontracting companies must comply with requirements established by paragraph 5 of the art. 17-bis:

• To be operational for at least three years.
• To be in compliance with the declaration obligations.
• Have paid in the last three years at least 10% of declared revenues.
• Do not have executive debts of more than 50 thousand euros for taxes, contributions or withholdings.

If the company meets these requirements, the DURF is issued by the Revenue Agency and has valid for four months.

There request of DURF presents itself at theRevenue Agency office competent, also through a delegate, following a procedure.

The DURF is available from the third day working day of each month and is valid for four months, after which a new request is required.

When is DURF needed?

The DURF becomes necessary only when all the requirements of theart. 17-bis.

The Labor Consultant Studies Foundation has created a useful scheme, which we report below, for the verification of requirements for possession of the DURF.