The mechanism
Energy efficiency and anti-seismic interventions at no cost, this is the objective of the 110% tax bonus introduced by the relaunch decree of last year and extended until the first half of 2022 by the 2021 budget law. The recovery of expenses incurred is possible in different ways than in the past. with the involvement of various subjects interested in the subsidy measure. In fact, the interested parties are not only the natural persons who carry out the work, but also the executing companies, the sworn technicians, the subjects (banks and other financial intermediaries) transferees of the credit accrued by the taxpayers and the professionals who will have to affix the visa compliance for the assignment of credit. But is superbonus credit transfer always worthwhile? And under what conditions? We tried three simulations to understand better
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