Aggravated fraud for about 7.5 million euros and invoices for non-existent operations, aimed at tax evasion: these are the charges brought – in various capacities – against 8 people under investigation by the Salerno prosecutor’s office. The investigation, whose events are enclosed between 2020 and 2023, has just concluded with the notification of notices to all parties involved. The investigative work on a suspected but complex tax fraud mechanism – carried out through the systematic issuance and use of invoices for non-existent operations – was conducted by the Guardia di Finanza. The work started from the analysis of some companies in the province, which had monetized or transferred tax credits to third parties in the field of building interventions. Among these, one of those under scrutiny was engaged in the activity of ‘development of real estate projects without construction.’ The company was found to be non-existent at the tax domicile in Florence, but since 2021 it had been subleasing a premises, without a sign and attributable to that same company, in the Municipality of Pellezzano. From the checks carried out, it was found to be non-compliant with both declarative and tax payment obligations, marketing fictitious tax credits for about 7.5 million euros, accrued thanks to two tax breaks: the Facade Bonus and the Ecobonus. The former is aimed at promoting the recovery and restoration of building facades, providing deductions from the gross tax equal to 90% of the expenses incurred for interventions in 2020 and 2021 and 60% of the expenses incurred in 2022. The latter, on the other hand, is linked to energy requalification interventions through the recognition of tax credits – of variable amount depending on the nature of the interventions themselves or the surfaces involved – which cover high percentages of the requalification expenses, increased depending on the type of interventions even to 70-75%, for energy requalification. And it is in this context that the yellow flames conducted investigations on the Srl, as well as on other companies – many of which lacked business structures for the implementation of the building interventions subject to bonuses – which in a few months had issued invoices for several million euros. However, the leased properties were not affected by restructuring, renovation or modernization, nor were authorizations granted to carry out building works. Some owners were also unaware of the registration with the Revenue Agency of the lease contract. Finally, the leases were short-term and in some cases the properties were not even made available to the tenants. The eight suspects – in summary – had deceived the Revenue Agency by communicating the execution of tax-favored building recovery works and the transfer, by the company under investigation, of tax credits deriving from the Ecobonus and Facade Bonus incentives. In this way, they had obtained the transfer of credits in the tax drawer in the name of the transferee, making them immediately monetizable and usable. The amount exceeded 7.5 million euros. For the two representatives of the company under investigation, there is the additional charge of issuing false invoices. The investigative work found, in fact, the existence of the classic scheme used to generate fictitious tax credits: first, companies in serious economic difficulties are sought, useful for creating tax debts. Then the legal representative of the companies is replaced with a front man. At that point, invoices for non-existent operations are issued to fictitiously declare the start of building works and significant costs for execution, with the aim of generating tax credits up to the compensation phase. The suspects can now request interrogation before the request for indictment.
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