The Italian National Chamber of Notaries published in March 2021 Study No. 27 2021/T, providing its own interpretation on the applicable rules for the 110% bonus, noting some practical aspects and critical points on the often-restrictive interpretations of the tax authority in its interpretative documents (in particular Circulars No. 24/E and 30/E).
Under this link you will find the Italian Chamber of Notaries with the above-mentioned study.