Who can benefit from the incentives introduced by the "Rilancio" (“Relaunch”) Legislative Decree?
The following can benefit from them:
- apartment buildings;
- private individuals for purposes not related to professional or business activities (such individuals can benefit from the 110% Superbonus for energy efficiency upgrades for a maximum of 2 properties, without prejudice to the issuing of tax credits for works carried out on the common parts of the building);
- Istituti autonomi case popolari (IACPs - Autonomous Institutes of Public Housing) however denominated as well as organisations operating for the same social purpose (the possibility to benefit from the 110% Superbonus for energy efficiency upgrades is extended from 1 January 2020 to 30 June 2022);
- shared-ownership housing cooperatives, for work carried out on buildings inhabited or assigned to members of that cooperative;
- non-profit/ charitable organisations, voluntary organisations, social promotion associations;
- recreational sporting associations and sports societies limited to work on buildings or parts of buildings used as changing rooms.