Request Apart from the 110 per cent or superbonus rate, what are the other tax benefits available for using a flat as a daughter’s home?
Answer As an alternative to 110 percent, assuming it is a condominium house, within 96,000 euros (Tuir , article 16-bis of Dpr917 / 1986, and article 1, paragraph 37 of Law 234/2021 of the budget for 1986, and 2022; see also the guide for 50% www.agenziaentrate.it) and a normal environmental bonus of up to 65% for energy saving interventions, for example, appliances, boilers and insulation (Article 1, Paragraph 37 of the aforementioned Budget Law for 2022, and Article 14 of Legislative Decree 63/2013 as amended into Law 90/2013; at 65% Also see the guide at www.agenziaentrate.it) Both benefits apply to expenses incurred by a family member living with the owner (for example, the father bears the costs of interventions in the daughter’s home), and it is possible to replace both bonuses. Option for rebate or credit transfer on invoices to recover deductions in tax revenue (Article 121 of Legislative Decree 34/2020, converted into Law 77/2020).
The question is taken from the L’Esperto Answers insert on newsstands with Il Sole 24 Ore on Monday September 12.
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