The news on the Superbonus 110% is causing the experts and the construction world to discuss.
In principle, the Superbonus can only be used by those subjects who own or otherwise own or hold the property. Therefore to have the Superbonus you must have a suitable title at the time the work starts. So in principle this would be the audience that can take advantage of the Superbonus.
Yet with the relaunch decree, a new legislation has arrived which is interpreted in a particularly extensive way. Let’s see what happens and what concrete advantages there are. Basically the superbonus can also be recognized on the house you are about to buy. Obviously, however, there are stakes to be able to benefit from this. In fact, anyone who is about to buy a property can benefit from the superbonus as long as it has been stipulated, but also regularly registered at least one preliminary sales contract.
Who is entitled
So you need a duly signed and registered contract to be able to benefit from the superbonus if the house is not yet yours. But the preliminary sale is also sufficient. If you do not have at least the registered preliminary sale of the property, you will not be able to take advantage of the bonus on the house that is not yet your own. Consequently, the promissory buyer, but also his cohabitants are fully entitled to take advantage of the 110% superbonus. But the main doubts regarding the superbonus currently relate to the assignment of credits. And this also involves the prospective buyer.
The question of the assignment of claims for the promissory
The assignment of multiple credits had been blocked following the 4.4 billion frauds that emerged in the eyes of the tax authorities. The government then put in place new legislation that allows multiple credit assignments. However, this multiple credit transfer can stop at a maximum of 3 and the transfers after the first must be made only between banks or institutions selected and operating under the control of the Bank of Italy.
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For the sworn technician who makes a mistake, they are provided penalties of up to € 100,000 and up to 5 years of imprisonment. Obviously, this legislation currently also affects the promissory purchaser. The experts in the world of the home underline how this new legislation could be a strong deterrent to the start of new construction sites.
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