Which upgrade projects can benefit from either the tax credit transfer or the invoice discount?

The possibility to choose one of the two options provided for by the “Rilancio" (“Relaunch”) Legislative Decree is available for the following types of upgrade project:

  • exceptional maintenance, renovation, preservation work and building renovations both on individual properties and on the communal parts of apartment buildings; the possibility to undertake extraordinary maintenance work is only available for work on the communal parts of buildings *
  • energy efficiency improvements** (the installation of thermal cladding and solar panels, replacing heating systems, windows and doors, etc.)
  • all anti-seismic upgrades on buildings in seismic risk zones 1, 2 and 3 ***
  • renovating or restoring an existing building’s external façade, including external cleaning or painting work as described in the so-called bonus facciate (facade bonus) ****
  • installation of photovoltaic systems
  • installation of electric vehicle charging infrastructure

 

* art. 16-bis, para. 1, letters a) and b) of the Consolidation Act on Income Tax (TUIR);

** Source: art. 14 of Decree Law no. 63 of 2013 converted with amendments by Law no. 90 of 2013

*** art. 16 of Decree Law no. 63 of 2013 converted with amendments by Law no. 90 of 2013

**** art. 1, paras. 219 and 220, of Law no. 160 of 2019

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