Selling a property that has benefited from Italy’s Superbonus incentive may trigger a taxable capital gain. But when does this happen, and what are the exceptions?
Nearly a year after the Italian Revenue Agency’s Circular No. 13/E of 2024, a number of interpretative issues remain unresolved regarding the rules introduced by the 2024 Budget Law.
The article we recommend—written by Dr. Valerio Locatelli for Federnotizie—examines 18 practical Q&A scenarios, covering the most common and debated situations, including:
- First sale vs. subsequent sales
- Sale of an undivided ownership interest
- Renovation works limited to condominium common areas
- Property acquired by inheritance or gift
- Seller not resident in Italy
- Calculation of the ten-year tax period
- Sale with retention of title
- Risk of abuse of law
Read the full article on Federnotizie.it
