Here she is circular dell’Revenue Agency published to clarify some points of the tax incentive – the 110% superbonus – for the building renovations with energy efficiency or anti-seismic requalification. The measure was introduced by the government with the Relaunch decree. The director of the Agency, Ernesto Maria Ruffini, has signed a provision approving the model that allows the tax credit, the discount on future taxes, resulting from the deduction to be transferred to third parties
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