Superbonus 110%
A cost-free opportunity for real estate redevelopment.
real estate redevelopment
What is it about?
The Superbonus 110% is a valuable opportunity to design interventions aimed at redeveloping real estate assets, increasing their value, and improving their energy efficiency.
The Ministry of Economy and Finance and the Revenue Agency provide clear guidance on how to make use of this incentive, enabling private entities and public organizations to achieve energy savings, generate environmental benefits through the use of clean energy, and improve the seismic resilience of buildings against seismic events.
In Summary
Our extensive experience and industry knowledge have enabled us to build relationships with top professionals across various specializations. These experts respond efficiently, effectively, and promptly to any anticipated or unforeseen challenges while delivering high-quality project proposals and using the most innovative technologies available on the market.
Recipients
Entities subject to IRES are eligible as beneficiaries only if they contribute to the costs of supporting interventions that affect the common areas in condominium buildings.
Eligible Works
They are divided into primary (or leading) and additional works.
Primary (or Leading) Works
Additional Works
These works are carried out in conjunction with at least one of the primary works. They include:
Supplier Discount and Transfer of Credit
for the Superbonus 110%
The direct deduction can be replaced by an advance contribution in the form of a discount from suppliers of goods or services (invoice discount) or by transferring the credit corresponding to the eligible deduction.
The transfer can be made in favor of:
• Suppliers of goods and services necessary for the execution of the works
• Other entities (individuals, including those engaged in self-employment or business activities, companies, and organizations)
• Credit institutions and financial intermediaries.
The entities receiving the credit also have the option to transfer it. This option also applies to works involving:
-• Building heritage recovery (letters a, b, and h) of Article 16-bis of the TUIR)
– • Recovery or restoration of the facades of existing buildings (the so-called facade bonus, Article 1, paragraphs 219 and 220 of Law 27 December 2019, No. 160) – • Installation of charging stations for electric vehicles (Article 16-ter of No.
63 of 2013
Decree-Law. ).