Tax optimisation, state support

Tax optimisation and obtaining state support

Working with you and local tax professionals and experts we can advise you on:

  • Determining the most advantageous investment solution from a tax perspective.
  • Assessing and obtaining state tax credits/relief and building bonuses

State support

1. Tax credit „Superbonus“

110% deduction of costs incurred for the implementation of construction interventions aimed at energy efficiency and structural consolidation or seismic risk reduction of buildings (including photovoltaic systems and electric vehicle charging infrastructure).

Superbonus applies particularly to buildings:

1) until 31st December 2025 in the following range

  • 110% for expenditure incurred up to 31st December 2023 / 70% for expenditure incurred in 2024 / 65% for expenditure incurred in 2025
  • for Homeowners Associations and individuals, outside business establishments, for interventions consisting of two to four immovable units in the cadastre, even in the ownership of one owner or in the co-ownership of several individuals

2)  until 31st December 2022 (with a 110% deduction) for building interventions by individuals in family houses, provided that at least 30% of the total intervention was carried out by 30th June 2022

It is possible to opt for an advance contribution in the form of:

  1. discounts claimed by the supplier of goods or services or (the customer assigns/forwards/advances the claim for deduction)
  2. attribution of credit corresponding to the deduction due (the contractor assigns the claims for payment)

The claim can be assigned to banks

2. Tax credit/relief “RISTRUTTURAZIONE EDILIZIA” – renovation

The tax credit/relief for building modifications/improvements allows a deduction of 36% of the costs incurred up to 31st December 2024, up to a maximum of € 48,000. This deduction must be divided into 10 equal annual instalments.

There is also the possibility of assigning/forwarding/advancing the debt or crediting/attributing the credit. This tax relief/credit applies to sole traders only in respect of property that is not part of their business.

3. Tax credit/relief "BONUS ENERGIA" – energy savings

The grant consists of an income tax deduction for building interventions that increase the energy efficiency level of existing buildings, such as reducing the energy requirements for heating, insulating the building, installing solar panels, etc.

The deductions are divided into 10 annual instalments of the same amount.

A necessary condition for obtaining a grant is that the interventions are carried out on existing real estate units and buildings of any cadastral category, including those used for business purposes.

For most grants the level is 65%, for others it is 50%.

4. Tax credit/relief "PRIMA CASA" – FIRST HOME

Grants for the purchase of a "first home" are awarded under the following conditions:

  1. The buiding is located in the municipality where the buyer resides (or intends to establish themselves)
  2. The buyer is not the owner of another property in the same municipality
  3. The buyer did not apply for PRIMA CASA beneifts for another property nationwide

A. Purchases from a private individual (or a VAT-exempt company):

  • Registration tax at 2% instead of 9%

B. If the seller is a company subject to VAT:

  • VAT is at 4% instead of 10%

This credit/relief does not apply to the purchase of luxury properties.

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