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Decree to save Superbonus 110%: credit transfer and invoice discount in 2024

Decree to save Superbonus 110%: credit transfer and invoice discount in 2024

The recent decree “Tax breaks in construction”, published in the Official Journal no. 48 of 27 February 2024, represents an important step forward in the Italian regulatory landscape regarding the construction sector. With the conversion law n. 17 of 22 February 2024, the legislative decree of 29 December 2023, n. 212 officially comes into force, … Read More
Scrapping-Quater and First Home Under 36 benefits: the news of the Milleproroghe decree

Scrapping-Quater and First Home Under 36 benefits: the news of the Milleproroghe decree

The latest conversion of the Milleproroghe decree marks a significant moment for Italian citizens and businesses, introducing significant measures in the national tax landscape. Published in the Official Journal on 28 February 2024, law no. 18/2024 brings with it a range of innovations ranging from the reopening of the terms for scrapping-quater to first home … Read More
Credit transfer: opens the Sibonus portal for the transfer of problem loans

Credit transfer: opens the Sibonus portal for the transfer of problem loans

In the Piedmont region, a new initiative promises to revolutionize the way in which businesses and citizens can manage and monetize their tax credits resulting from building renovation and energy improvement interventions. Thanks to the launch of the Sibonus portal, managed by Infocamere in collaboration with the Piedmont Region, it now becomes possible to unblock … Read More
Fees not received?  The Supreme Court has its say on taxable income

Fees not received? The Supreme Court has its say on taxable income

A recent ruling by the Court of Cassation has placed emphasis on a fundamental aspect of the management of rental contracts: the attribution for tax purposes of unreceived rental payments and the importance of formally registering the termination of the contract. This principle reiterates the obligation for landlords to declare rents until the official registration … Read More
Increase withholding tax on Building Bonus transfers: from 1 March it goes from 8 to 11%

Increase withholding tax on Building Bonus transfers: from 1 March it goes from 8 to 11%

Immediately, even before it was made official, the inclusion of this change attracted controversy. AMFITNational Association for the protection of Made in Italy windows, for example, believes this increase inadmissible, because it takes away further liquidity from companies. Also of the same opinion CNA, Confartigianato, UNICMI, Acmi and Assites. As the president of ANFIT Marco … Read More
Complex building envelope: the most relevant aspects to consider in the design

Complex building envelope: the most relevant aspects to consider in the design

Complex building envelope: the most relevant aspects The most relevant aspects to take into account when designing the envelope of complex buildings are: thermally insulated multilayer systems; systems with reduced thickness layers; new types of glass and coatings for greater reflection or “permeability” of solar radiation towards the inside; formal and geometric complexity of the … Read More