What are the works that can, alternatively, qualify for the tax credit transfer mechanism and the discounted invoice?

The option to choose one of the two alternatives outlined in the DL Rilancio (Relaunch Decree) is offered for the following works:

  • Extraordinary maintenance, restoration, conservation-oriented work in addition to building renovations both on individual properties and on the common parts of apartment buildings; only for the latter, the scheme is extended to include ordinary maintenance* projects;
  • Energy efficiency renovations** (installation of a thermal envelope and solar panels, replacement of a heating system and windows, etc.);
  • All seismic safety upgrades in seismic risk zones 1, 2 and 3***;
  • Renovation or restoration of the façades of existing buildings, including mere cleaning and external painting as described in the so-called “Bonus Facciate” (Façade Bonus)****;
  • Installation of photovoltaic systems;
  • Installation of electric vehicle charging infrastructure;
  • Projects that benefit from the 110% incentive rate (see FAQ “Which projects can benefit from the 110% tax credit?”)

* See art. 16-bis, para 1, letter a) and b) TUIR (Consolidated Law on Income Tax).

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

*** See art. 16 of Law Decree no.63 of 2013, converted with modifications by Law no.90 of 2013.

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

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