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Bonus 110% for renovations

Real estate law

Bonus 110% for renovations

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).

Here follows the link of the Italian Chamber of Notaries with the above-mentioned study: https://www.notariato.it/sites/default/files/27-2021-T.pdf.