{"id":9518,"date":"2023-05-06T13:17:35","date_gmt":"2023-05-06T11:17:35","guid":{"rendered":"https:\/\/immobiliaruit.com\/superbonus-110-in-italien-fuer-den-abriss-und-wiederaufbau-des-ersten-oder-zweiten-hauses\/"},"modified":"2023-05-07T19:29:08","modified_gmt":"2023-05-07T17:29:08","slug":"superbonus-110-in-italien-fuer-den-abriss-und-wiederaufbau-des-ersten-oder-zweiten-hauses","status":"publish","type":"post","link":"https:\/\/immobiliaruit.com\/de\/superbonus-110-in-italien-fuer-den-abriss-und-wiederaufbau-des-ersten-oder-zweiten-hauses\/","title":{"rendered":"\u201eSuperbonus 110\u201c in Italien, f\u00fcr den Abriss und Wiederaufbau des ersten oder zweiten Hauses."},"content":{"rendered":"<div class=\"tiled-gallery__row columns-3\">\n<div class=\"tiled-gallery__col\">\n<h2 class=\"field-news-standfirst\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Abkl\u00e4rungen vom Finanzamt, f\u00fcr diejenigen, die die Steuererleichterungen in Anspruch nehmen wollen, genannt<\/span><\/span><\/h2>\n<h2 class=\"field-news-standfirst\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">\u201eSuperbonus 110\u201c f\u00fcr den Abriss und Wiederaufbau des ersten und zweiten Hauses<\/span><\/span><\/h2>\n<h2 class=\"field-news-standfirst\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1367 aligncenter\" src=\"https:\/\/immobiliaruit.com\/wp-content\/uploads\/2020\/09\/%D0%BD%D0%B5%D0%B4%D0%B2%D0%B8%D0%B6-2-300x182.jpg\" alt=\"\" width=\"621\" height=\"375\"\/><\/h2>\n<h2 class=\"field-news-standfirst\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Die Agentur f\u00fcr Einnahmen erkl\u00e4rt, wer Anspruch auf Steuervorteile gem\u00e4\u00df Artikel 119 des Gesetzesdekrets Nr. 34 of May 19, 2020.<\/span><\/span><\/h2>\n<\/div>\n<div class=\"tiled-gallery__col\">\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> The 110% super bonus also applies to the demolition and renovation of a building that is not the main residence. <\/span><span style=\"vertical-align: inherit;\">This was explained in the tax agency n. <\/span><span style=\"vertical-align: inherit;\">455, the taxpayer purchased the property as a first habitation home built in the 1950s, energy class F, and decided to renovate the home<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">In its response, the Revenue Agency first of all recalled the provisions of article 119 of the decree on the resumption of the operation of the decree of August 8, 2020, n. <\/span><span style=\"vertical-align: inherit;\">24 \/ E. In particular, with regard to the need for the object subject to the exemption to be the main place of residence of an individual in order to benefit from the subsidy, the Revenue Agency emphasized that in the current wording, paragraph 9, letter b) of the law Article 119 provides that &#8222;the provisions contained in paragraphs 1-8, the subsidy applies: to natural persons, excluding types of commercial activities in relation to real estate, the provisions of paragraph 10&#8243;. Paragraph 10 of Article 119 explains that the entities referred to in subparagraph b) of paragraph 9, &#8220; may benefit from the deductions referred to in paragraphs 1-3, deductions in respect of no more than two real estate units,<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">In the case in which the moment of intention to carry out the demolition and reconstruction of the family home for improvement and energy efficiency class A (improvement of more than two classes) is considered, the Revenue Agency emphasized that \u201cbased on the explanations contained above in the aforementioned Decree 24 \/ E of 2020, in accordance with the condition required by the provision on simplification of procedures &#8211; without prejudice to the taxpayer,<\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<\/div>\n<div class=\"tiled-gallery__row columns-3\">\n<div class=\"tiled-gallery__col\"><\/div>\n<div class=\"tiled-gallery__col\"><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Abkl\u00e4rungen vom Finanzamt, f\u00fcr diejenigen, die die Steuererleichterungen in Anspruch nehmen wollen, genannt \u201eSuperbonus 110\u201c f\u00fcr den Abriss und Wiederaufbau &hellip; <\/p>\n","protected":false},"author":143901932,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"two_page_speed":[],"_wpcom_ai_launchpad_first_post":false,"_jetpack_hide_featured_image":false,"_jetpack_featured_image_duplicate_dismissed":0,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"{title}\n\n{excerpt}\n\n{url}","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false,"jetpack_post_was_ever_published":false},"categories":[690158915],"tags":[],"class_list":["post-9518","post","type-post","status-publish","format-standard","hentry","category-artikel"],"yoast_head":"<!-- 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