(Governo, 25 febbraio 2022)
Il d.l. 25 febbraio 2022 n. 13 ha stabilito il rispetto degli adempimenti in materia di salute e sicurezza sul lavoro quale condizione preliminare all’ammissione ad alcuni incentivi.
Le novità introdotte perseguono lo scopo di assicurate una adeguata formazione in materia di sicurezza sul lavoro e, con ogni evidenza, di incrementare i livelli di sicurezza nei luoghi di lavoro per quei lavori edili che rientrano tra i cantieri temporanei e mobili (allegato X, Testo Unico Sicurezza) di importo superiore a 70.000 euro.
Più in particolare, possono essere riconosciuti una serie di incentivi e detrazioni solo per quei lavori nei cantieri temporanei e mobili, di importo superiore a 70.000 euro, che nell’atto di affidamento dei lavori indicano l’applicazione, da parte dei datori di lavoro, dei contratti collettivi del settore edile, nazionali e territoriali, stipulati dalle associazioni sindacali e datoriali comparativamente più rappresentative sul piano nazionale.
Tra gli incentivi e le detrazioni previsti, si annoverano:
- il credito d’imposta per l’adeguamento degli ambienti di lavoro (art. 120 d.l. n. 34/2020, convertito dalla l. n. 77/2020);
- la detrazione per gli interventi finalizzati al superamento e all’eliminazione di barriere architettoniche (art. 119-ter d.l. n. 34/2020, convertito dalla l. n. 77/2020);
- gli incentivi per efficientamento energetico, sisma bonus, fotovoltaico e colonnine di ricarica di veicoli elettrici (art. 119 d.l. n. 34/2020, convertito dalla l. n. 77/2020);
- le detrazioni fiscali per interventi di ristrutturazione edilizia e per l’acquisto di mobili (art. 16, co. 2, d.l. n. 63/2013, convertito dalla l. n. 90/2013);
- la detrazione per gli interventi di “sistemazione a verde” (art. 1, co. 12, della l. n. 205/2017);
- la detrazione per gli interventi di recupero o restauro della facciata esterna di determinati edifici (art. 1, co. 219, l. n. 160/2019).
- l’opzione per la cessione o per lo sconto in luogo delle detrazioni fiscali (art. 121 d.l. n. 34/2020, convertito dalla l. n. 77/2020).
È importante evidenziare che il contratto collettivo applicato deve essere riportato all’interno delle fatture emesse.
Inoltre, l’ottenimento delle agevolazioni è subordinato ad una serie di disposizioni. In particolare, il visto di conformità è rilasciato dopo che i soggetti incaricati della trasmissione delle dichiarazioni in via telematica, mediante il servizio telematico Entrate, e i responsabili dell’assistenza fiscale avranno verificato che il contratto collettivo applicato sia indicato nell’atto di affidamento dei lavori e riportato nelle fatture.
L’Agenzia delle Entrate potrà avvalersi dell’Ispettorato Nazionale del Lavoro, dell’INPS e delle Casse edili per verificare l’indicazione del contratto collettivo applicato negli atti di affidamento e delle fatture.
Decorsi novanta giorni dalla data di entrata in vigore del decreto, le nuove disposizioni si applicano ai lavori edili avviati in data successiva a tale data.
Per approfondire: DL_25_febbraio_2022_n_13
Per maggiori informazioni contatta il nostro numero verde: 800 180 943.
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