Are eco-bonuses and bonuses for the purchase of a renovated property compatible?

Are Eco-bonuses and 50% Bonuses for the purchase of a renovated property compatible?


The Revenue Agency deems it possible for a company to benefit from the Bonus forefficiency energetic and that the buyer gets the deduction on the purchase price.

It is recognized, atbuyer of a renovated property to benefit from the tax deduction of 50% on the 25% of the purchase price, even in the hypothesis in which the construction company, before the sale, carried out an energy efficiency intervention using theEcobonus.

A’business it turns to the Revenue Agency, as it intends to implement, on a edifice owned by him, destined for the sale, some energy efficiency interventions. That is, replacing the existing winter air conditioning systems, installing solar panels, supply and installation of new windows including fixtures and thermal insulation.


For these interventions, the company wants to take advantage of theecobonus, which is a deduction IRES e Irpef. But still, the company also wants to carry out interventions of building renovation, on which, however, it cannot benefit from any concessions, since the Restructuring bonus it is a personal income tax deduction.

Once the work is finished, the properties will be sold. Since these are real estate units on which building renovations have also been carried out, buyers could obtain a 50% personal income tax deduction, calculated on 25% of the price paid, with a maximum limit of 96mil EUR. Therefore, the company has requested an opinion from the Revenue Agency, if the two deductions I’m compatible or if it is a undue tax advantage.

L’Revenue Agency, with answer number 769/2021, stated that the two deductions are compatible. Recalling the resolution number 34/2020, it established that the deductions in the matter of energy requalification belong to the business income holders who carry out interventions on properties owned or held by them, regardless of the qualification of these properties as instrumental, merce me O assets.

Therefore, for the Revenue Agency, the buyer of the renovated property can get the personal income tax deduction, calculated on the purchase price, even in the event that the transferring company, which has renovated the entire building of which thehousing unit object of sale, benefits of the IRES deduction in terms of energy efficiency.


Source: LAVORINCASA.it by www.lavorincasa.it.

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