Sismabonus: is it possible to recover the deduction with the remission to performing status?

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Emma Potter

The Revenue Agency has clarified that, in case of failure to comply with the deadlines for submitting the certification necessary for the Sismabonus, it is possible to remedy the situation through the institution of remission to performing status.

This procedure allows you not to lose the right to deduction, provided that compliance is carried out within certain deadlines and that no investigations are already underway by the Financial Administration.

The topic was explored in depth with answer no. 189 of 1 October 2024, which offers clarifications on the possibility of recovering the tax benefit even in the event of documentary delays.

But what exactly is meant by remission into performing and how is it applied in this context?

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What is remission in bonis and how does it work

There remission to performing status it is a mechanism introduced by article 2, paragraph 1 of Legislative Decree no. 16/2012, which allows taxpayers to remedy formal delays without losing access to tax benefits. The institute applies when the fulfillment is considered formal and does not affect the actual realization of the right to deduction.

To make use of it, the taxpayer must remedy the omission before the deadline for submitting the tax return relating to the tax year in which he should have exercised the right to the first deduction quota, or before submitting the option for the discount on the invoice or transfer of the tax credit.

In the specific case of Sismabonusthe project of the interventions and the certification must be presented at the same time as the request for the urban planning permit, and in any case before the start of the works.

However, if the certification is filed late, it is possible to resort to remission in bonis within the deadline for submitting the tax return.

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When is remission in bonis eligible for the Sismabonus

Remission to performing status is possible for the Sismabonus if:

  1. No investigations are underway: the company must not be aware of inspections, accesses or checks by the Revenue Agency.
  2. Payment of the minimum fine: it is necessary to pay a minimum fine via form F24, without the possibility of compensation.
  3. Deadline respected: the amnesty must take place within the presentation of the tax return in which the right to the first deduction is exercised, or before exercising the option for the invoice discount or credit transfer.

The Revenue Agency has specified that the delay in submitting the “Annex B” certification to the implementing decree, as well as the B1 and B2 forms, can be considered a formal fulfillment and therefore falls within the conditions for availing itself of the remission in bonis.

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What documents are involved?

In the case of seismic adaptation works, the necessary documents are:

  1. “Annex B” sworn statement: certification of the effectiveness of the interventions carried out, to be presented together with the request for the authorization.
  2. Model B1: declaration from the works manager confirming the conformity of the interventions with the project.
  3. Model B2: certification from the static tester on the conformity of the works carried out (where applicable).

If one of these documents is filed late, access to the tax benefit can still be guaranteed if the remission in bonis is used within the established deadlines.

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The response of the Revenue Agency and the exceptions

The Revenue Agency, in response no. 189/2024, examined a specific case in which a company had failed to submit the certification when requesting the authorization. Despite the delay, the Administration confirmed that the company can recover the Sismabonus deduction, provided that it avails itself of the remission to performing status within the legal deadlines and no administrative checks are underway.

It should be underlined that, although the institution of remission in bonis is explicitly provided for some categories of deductions (article 16, paragraphs 1-quater, 1-quinquies and 1-septies of Legislative Decree no. 63/2013), the Agency considered which may also extend to the Sismabonus deduction regulated by paragraphs 1-bis and 1-ter of the same article, considering the similar role of the requested documentation.

To take advantage of the remission in bonis and recover the tax benefit you must:

  1. Submit missing documentation (certification and/or forms B1 and B2) within the deadline for submitting the tax return.
  2. Pay the minimum fine provided for by article 11 of Legislative Decree no. 471/1997 via form F24.
  3. Check that no investigations are underway: remission to performing status is admissible only if there are no ongoing inspections or checks of which there has been formal knowledge.