Clarifications from the tax agency, for those who want to take advantage of the tax relief called
“Superbonus 110” for the demolition and reconstruction of the first and second houses
The Revenue Agency explains who is entitled to receive tax benefits provided for in Article 119 of Decree Law no. 34 of May 19, 2020.
The 110% super bonus also applies to the demolition and renovation of a building that is not the main residence. This was explained in the tax agency n. 455, the taxpayer purchased the property as a first habitation home built in the 1950s, energy class F, and decided to renovate the home
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. 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 “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″. Paragraph 10 of Article 119 explains that the entities referred to in subparagraph b) of paragraph 9, ” may benefit from the deductions referred to in paragraphs 1-3, deductions in respect of no more than two real estate units,
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 “based 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 – without prejudice to the taxpayer,
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