Who can take advantage of the benefits introduced by the DL Rilancio (Relaunch Decree)?
The benefits are available to:
- Condominiums and individuals, outside of their business, artistic or professional activity (with reference to works on buildings composed of two to four properties registered as separate properties, even if they are owned by a single owner or jointly with other owners), if by June 30, 2022 at least 60% of the overall work has been carried out, the 110% tax credit is also available for any costs incurred up to December 31, 2022;
- Individuals outside of their business, artistic or professional activity (who can take advantage of the 110% Superbonus for energy efficiency works on a maximum of two properties, without prejudice to the recognition of the tax credits for works carried out on the common parts of the building);
- Independent public housing institutes (IACP) of any denomination, in addition to organizations involved in the same task. These will be able to take advantage of the extension of the 110% Superbonus for energy efficiency works from January 1, 2020 up to December 31, 2022. If by the latter date at least 60% of the overall work has been completed, the 110% will also be applicable for the remaining costs incurred up to June 30, 2023).
- Shared-ownership housing cooperatives, for works carried out on the properties they own and assign for the use to their members;
- Non-profit organizations, voluntary associations, social action associations;
- Sports clubs and associations, limited exclusively to works on properties or parts of properties used as changing rooms.