Restructuring Bonus in 730/2024: complete guide


Emma Potter

Renovation Bonus, Earthquake Bonus, Green Bonus, Facade Bonus in 730

This guide refers to the compilation of the fields relating to expenses for recovery interventions on the building heritage (therefore Renovation Bonus), Earthquake Bonus, Green Bonus and Facade Bonus.
It is therefore helpful in compiling the Lines E41/E53, table E, section. IIIA and IIIB.

The guide also addresses the expenses for “Interventions directly aimed at overcoming and eliminating architectural barriers in existing buildings” (Lines from E41 to E43 – cod. 21 and cod. 22) and for the “Purchase and installation of charging infrastructure of vehicles powered by electricity (Line E56 – Section III C), and the “VAT deduction for property purchases” (Line E59, Section. III C).

Finally, this guide is useful for having a summary of the general characteristics of the bonuses treated (so who can benefit from it, for which interventions, obligations and necessary documentation, spending limits, possible cumulativeness of the deduction, possible transferability, etc.).

Download the Revenue guide here (or save to your favorites).

These guides recall the documents of practice that are still considered current and provide clarifications in light of regulatory changes intervened and of answers to questions posed by taxpayers, CAFs and qualified professionals.

Ample space is also dedicated to listing the documentation that taxpayers must show and which the CAF or authorized professionals must verify, in order to affix the approval of conformity, and keep.

As regards Construction Bonuses, the Revenue Agency specifies however that “does not interpret building regulations nor can it carry out any assessment, for example, regarding the qualification of the building intervention or the consequences deriving from a possible 'misalignment' in terms of urban planning framework of the building interventions deriving from the application of regional laws with respect to the Consolidated Building Act referred to to the Presidential Decree of 6 June 2001, n. 380.”