«Superbonus 110» в Италии,  на ремонт дома.

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.

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.

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,