Post-earthquake reconstruction guide in central Italy and Superbonus 110%: new pdf of the tax on the use and accumulation of incentives and state contributions.
A operational guide by the Revenue Agency, on the recommendation of the Extraordinary Government Commissioner for the post earthquake reconstruction 2016/2017, available to citizens, professionals and economic operators, to illustrate the practical tools and provide clarifications for thecombined use of Superbonus 110% ed others incentives tax with the contribution public granted for the rebuilding of buildings damaged by the 2016 and 2017 earthquake. The guide illustrates the methods of applying the Superbonus in the context of reconstruction projects, provides details of the rules and regulatory provisions, indicates the methods of coordination tax incentives and the contribution for post-earthquake reconstruction provided for by art. 5 of the law decree n.189 / 201.
=> Download the Guide: “Post-earthquake reconstruction in central Italy and Superbonus 110%”
A tool for those directly concerned but also for professionals and businesses engaged in reconstruction, therefore, with reference to buildings damaged by the earthquake, especially for the part of the expenditure exceeding the contribution for reconstruction. In fact, the guide clarifies some very interesting aspects. For example:
- just one instance is enough, a unique project with simplified procedures for invoicing and reporting, both for the purpose of granting public grants and deductions.
- citizens who have already submitted an application, obtained the grant or started the works, can still access the Superbonus for the remaining expenses, even by presenting a design variant during construction.
- paragraph 4-ter of article 119 of Legislative Decree 34/2020 provides for a 50% increase in expenditure ceilings eligible for the Superbonus as an alternative (ie with the waiver) to the contribution for the reconstruction.
In the guide all the clarifications of the case, with the regulatory references and the description of the procedures to be followed to optimize costs for interventions from 1 July 2020 to 30 June 2022, or until 31 December 2022 if at 30 June of the same year it is carried out. at least 60% of the intervention.
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