News
- Administration: South Tyrolean subsidy for energy-saving measures and the use of renewable energy sourcesThe provincial contribution is awarded at a rate of between 40% and 80% of the admissible costs, which were defined by resolution of the provincial government (no. 1143 of 19 December 2023). We assume that the provincial subsidies will also be confirmed in 2025 (we will not know until the end of December 2024). The… Read more: Administration: South Tyrolean subsidy for energy-saving measures and the use of renewable energy sources
- Single taxation if the tenant is an entrepreneurIn ist judgement no. 12395 of 7 May 2024, the Supreme Court ruled that the flat taxation of rents from the rental of a property for residential purposes (the so-called ‘cedolare secca’) is also applicable if the tenant is a company or a business, as this option is not banned by Art. 3 para. 6… Read more: Single taxation if the tenant is an entrepreneur
- Budget Law Act 2025 (65% superbonus, 50%/36% deduction)The Budget Law Act 2025 has arrived in the Chamber of Deputies and consists of 144 articles that Parliament can refine with amendments so that it can enter into force on 1 January 2025. In a first ‘reading’ of the text, for those interested in the property and construction sector, we draw attention to Article… Read more: Budget Law Act 2025 (65% superbonus, 50%/36% deduction)
- Superbonus 110%: extension 2023The resources for the extension of the 110% Superbonus until the end of 2023 have been released. The green light came thanks to the European Union Council’s approval of the Italian PNRR and the subsequent publication in the Official Journal of the Decree of the Ministry of Economy and Finance of 6 August 2021 on the “Allocation… Read more: Superbonus 110%: extension 2023
- Budget act 2021: news real estateThe energy saving measures, with the resulting IRPEF/IRES tax deduction in ten annual, constant instalments, have been extended to 2021 according to the previously applicable guidelines.This benefit can be applied not only by private individuals and partnerships, but also by corporations and other entities subject to IRES. The benefit consists in the deduction of 65%/50% of the… Read more: Budget act 2021: news real estate
- Meetings via video conferencePursuant to Art. 66, para. 6 of the By-laws of the Civil Code, the following shall apply:Even if not expressly provided for by the condominium statute, the general meeting of the condominium may be convened by means of videoconference if the majority of the co-owners are in favor of it.
- Superbonus 110%Law No. 77 of 17 July 2020 converted into law Decree-Law No. 34 of 19 May 2020 (the so-called Decree Rilancio), with some amendments that also affect the tax credit or the 110% building super bonus. We point out that this is a complex benefit that generally requires the cooperation of several people/experts/professionals, namely: the… Read more: Superbonus 110%