Building tax benefits only with the sector collective agreement

Law Decree 13/2022 was launched by the government in order to reinforce the fight against the numerous frauds that have arisen within the universe of tax credits linked to the construction world. Among the various new measures, art. 4 has introduced the mandatory adoption of the National Collective Labor Contract of the construction sector for all interventions pursuant to attachment X of Legislative Decree 81/2008 that exceed 70,000 euros, under penalty of not being able to access tax benefits.

The aim of art. 4 is to ensure adequate health and safety training, as well as to increase the levels of safety in the workplace, but this is yet another new requirement that could cause serious difficulties for operators in the sector, risking to swallow up that particular slice of the market, as has already happened in previous months with the blocking of the transfer of credits, introduced at the end of January.

The adoption of the National Collective Labour Agreement of the construction sector must be reported in the act of entrusting the works as well as in the invoices issued to the client. This fulfillment will be indispensable not only for access to the superbonus, but also for all ordinary bonuses linked to the building sector.

The provision of art. 4 will apply to works started 90 days after publication of the decree, therefore, as of today, starting from May 27, but it cannot be excluded that at the time of conversion into law this term will be modified.