The 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 costs of energy saving measures on buildings, subject to certain maximum amounts.<\/p>\n\n\n\n
The super bonus of 110%, with the consequent IRPEF deduction in five annual equal instalments, has been postponed until 30.06.2022 (in relation to the expenses paid in 2022, these can be offset in four annual equal instalments).<\/p>\n\n\n\n
The structural rehabilitation measures with the\u00a0IRPEF\u00a0deduction in ten annual constant instalments have been extended as follows according to the previously applicable guidelines:<\/strong> The purchase of furniture and electrical appliances and the related tax deduction\u00a0IRPEF\u00a0in ten equal annual instalments is applicable according to the previously applicable regulations: The tax revaluation of participations and land: The amendments to the provisions on short-term rentals: The contribution for the reduction of rents related to residential properties: The 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 […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"yoast_head":"\n
From 26.06.2012 to 31.12.2021 = Euro 96,000.00
= 50% (thus a maximum of Euro 48,000.00).<\/p>\n\n\n\n
<\/strong>Until 31.12.2021 = Euro 16,000.00 (this limit is independent of the limit of expenses for renovation\/reclamation works on residential buildings for the purpose of\u00a0IRPEF\u00a0deduction).
Until 31.12.2021 = 50% (maximum amount of Euro 8,000.00).<\/p>\n\n\n\n
<\/strong>Land and non-listed participations owned by private individuals (outside of a business activity), simple partnerships and non-commercial corporations as at 01.01.2021 can be revalued for tax purposes. The revaluation must take place within 30.06.2021, whereby a valuation report must be drawn up and sworn within this date, and a substitute tax of 11% (unchanged from 2020) must be paid.<\/p>\n\n\n\n
<\/strong>The Budget Law amends Article 4 of Legislative Decree 50\/2017 with regard to short-term rentals (considered as such the rental of residential real estate for a period not exceeding 30 days, carried out between private individuals outside a commercial activity and for tourism purposes) and introduces a legal presumption according to which, as of the taxable period 2021, the substitute tax on rental income can be applied to short-term rentals only if \u201cno more than 4 dwellings are used for short-term rentals in a taxable period\u201d. If 5 or more dwellings are used for these purposes, there is a legal presumption of commercial or entrepreneurial activity.<\/p>\n\n\n\n
<\/strong>In 2021, a contribution will be granted to landlords of dwellings in municipalities with a high residential density, provided that their dwelling constitutes the main residence for the tenant and the rent is reduced.
The contribution:<\/strong><\/p>\n\n\n\n