Purchase and credit transfer restructuring bonus

Bonus Restructuring purchase and transfer of credit: let’s summarize how it works


The Restructuring Bonus consists of Irpef deduction of 50% for expenses relating to renovation, recovery, rehabilitation, restoration or for those relating to interventions aimed at improving energy efficiency.

Furthermore, the Restructuring Bonus grants the possibility of purchasing a property that has been the subject of one of the eligible works.


In this case, the same deduction rate (50% of the expenses) and the same ceiling (96,000 euros) are always due.

However, an additional charge applies to the purchase costs 25% flat rate and the 50% deduction will be applied to the result obtained.

According to what is stated in the Circular n. 28/E of 25 July 2022, the restructuring bonus for purchases is due under the following conditions:

  • the seller of the real estate unit must be the same company that carried out the renovation works;
  • the works carried out must concern the entire building and must also fall within the categories of building renovation, conservative rehabilitation or restoration;
  • the sale must take place within 18 months of the end of the works;
  • the deduction is due to the buyers based on the ownership shares, regardless of who incurred the costs;
  • the amount on which to calculate the deduction must be considered including VAT;
  • possibility of also including the costs for the purchase of any appliances


Remember moreover that, if the final deed is stipulated before the conclusion of the works, one still has the right to the deduction, which can only be used starting from the tax year in which all the building works on the building are completed.

Not all eligible interventions with the Restructuring Bonus they are allowed to transfer the credit and to the discount on the invoice.

However, in the case of purchasing a renovated property, the types of interventions carried out must also be considered.
This means that, if all the requirements established by the law are met, it is possible to benefit from the aforementioned incentive also through the transfer option of the tax credit o invoice discount.


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

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