The theme of “on-site supplies” in the calculation of the limit of 30% of the SAL (Work Progress), essential to access the credit transfer or invoice discount options provided by the Superbonus, has recently raised interpretative doubts.
The question, posed to Ministry of Economy and Finance (MEF), has found a clarifying answer which involves fundamental regulatory and fiscal aspects.
But how should construction supplies be considered for the purposes of the SAL? Can they really be included in the calculation of the minimum threshold for accessing tax benefits?
Let’s find out.
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The parliamentary question: the doubts raised about supplies during construction
The issue relating to the accounting of supplies after construction for the purposes of calculating the SAL in the Superbonus was raised through a parliamentary question presented by the Honorable Members Emiliano Fenu And Agostino Santillo to the Finance Commission.
The deputies highlighted an interpretative gap in the tax legislation linked to the Superbonus, in particular with regard to the definition of the state of progress of the works, asking the MEF to clarify whether the supplies regularly invoiced and paid for, but not yet used on site, could contribute to achieving the 30% threshold established by article 121, paragraph 1-bis, of legislative decree no. 34 of 2020.
The question referred to ministerial decree no. 49 of 2018, which defines the SAL as an accounting document which summarizes all the work and administration carried out from the start of the contract until the moment of issue, underlining that this document is functional for the payment of advance instalments. However, the questioners noted that, in the absence of an explicit definition of the SAL in the Superbonus facilitation legislation, there is uncertainty regarding the inclusion of supplies at the end of the works in the calculation of the expenses useful for reaching the minimum progress threshold.
This uncertainty pushed the deputies to ask for a definitive clarification, urging the MEF to provide precise indications both on the possibility of counting these supplies and on their correct attribution for the purposes of the SAL, to guarantee uniform application of the provisions linked to tax breaks.
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The MEF’s response
The MEF has clarified that in the calculation of the SAL, for the purposes of the transfer of the credit or the discount on the invoice for the Superbonus, the exclusively the work and services actually performed on site. This position is based on an integrated reading of the regulations in force, including article 121, paragraph 1-bis, of legislative decree no. 34 of 2020, and the technical definitions provided for by the decree of the Ministry of Infrastructure and Transport n. 49 of 2018, now merged into legislative decree no. 36 of 2023.
According to the MEF, supplies at the construction site, even if regularly invoiced, paid and delivered to the construction site, cannot be counted independently for the purposes of reaching the 30% thresholdunless they are actually used or integrated into the work carried out.
This principle is also confirmed by the Asseverations Decree of 6 August 2020, which specifies that the asseveration technician can certify the progress of the works only for interventions carried out and verifiable.
Furthermore, the MEF recalled the accounting principle of correspondence between the accounting records and the work actually carried out, highlighting that any exceptions, such as those provided for by Legislative Decree no. 50/2022 for the revision of prices in public procurement, are not applicable to the Superbonus.
Therefore, the SAL must only include works completed and verified on site, excluding only supplies not yet used.
This clarification underlines the centrality of the role of the works manager in the drafting of the SAL, who must guarantee correct accounting and verify that each reported progress corresponds to the physical reality of the work.
