Una tragedia contabile che pesa sulle spalle di tutti gli italiani, ha detto il capo del Governo Giorgia Meloni: più di 12 miliardi di irregolarità già accertate, stando ai dati della Guardia di Finanza di agosto 2023. Il dato è provvisorio, e chiaramente la vicenda dal punto di vista delle frodi non è conclusa.
Uno degli elementi che ha sottolineato l’Osservatorio sui conti pubblici dell’Università La Cattolica di Milano (https://osservatoriocpi.unicatt.it/ocpi-pubblicazioni-post-mortem-per-il-superbonus-extra-deficit-extra-debito-e-rallentamento-in-atto), è che ci sono altri 39 miliardi che dovrebbero essere oggetto di particolare attenzione da parte dei controlli: si tratta dell’importo relativo ai pagamenti effettuati fra settembre e dicembre del 2023, quando incombeva la mannaia della fine-lavori, poiché all’epoca la norma prevedeva che, in caso di mancata conclusione dei lavori entro il 31 dicembre 2023, i beneficiari avrebbero dovuto restituire gli importi relativi al credito di imposta goduto. Il risultato è stato appunto un boom di pagamenti effettuati, per complessivi 39 miliardi, ma incrociando questo dato con le rilevazioni Istat, in quel quadrimestre non si registra nessun cambiamento, nessuna variazione nel mercato delle ristrutturazioni nè nell’occupazione del settore. Un’anomalia che potrebbe celare irregolarità e frodi (dichiaro di aver concluso i lavori entro il 31 dicembre, quando non è vero). Il lavoro della Guardia di Finanza finora ha portato all’accertamento di interventi su immobili inesistenti – ristrutturare una casa che non c’era o una casa che in realtà magari era una stalla; operazioni fittizie per lavori che non sono avvenuti – dico di aver cambiato la caldaia ma invece è sempre quella vecchia – e addirittura ci sono stati casi di beneficiari falsi, con il superbonus goduto da persone ormai decedute… si tratta di reati molto gravi che poi impattano a livello economico su tutti quanti noi. Per quanto riguarda l’atteso risparmio energetico, è invece molto presto per poter valutare. Un certo impatto c’è, ma decisamente inferiore rispetto a quella che è la potenza di fuoco del deficit di bilancio che abbiamo creato. Tutta questa misura dei 115 miliardi spesi (cifra ancora provvisoria e destinata a crescere ancora), ha avuto un impatto solo sul 4% del patrimonio immobiliare italiano, un bruscolino se guardiamo all’efficientamento energetico verso cui abbiamo gli impegni Ue, con una potenza di fuoco che lasciamo in eredità alle future generazioni come debito, chè rispetto all’efficientamento è abbastanza desolante.
Emmanuela Bertucci, legale, consulente Aduc
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