Real estate and tax bonuses 2024


The guide is presented as a summary of the many tax benefits relating to the real estate sector, without neglecting to illustrate the criteria for the cumulation of bonuses, the discount on the invoice, the transfer of credit, the difference between the bonus at regime, reinforced bonus and Superbonus, and with regard to the latter, between so-called ‘leading’ and ‘trailing’ bonuses, and so on.

By means of summary sheets, the guide illustrates the individual bonuses, comparing the regulations in force and the transitional ones, indicating the tax benefits in force, how to take advantage of them, and not forgetting practical examples.

This Vademecum is intended to offer an initial orientation that cannot, however, disregard the involvement of technical professionals in the sector in order to assess the possibility, in each specific case, of benefiting from the various tax breaks.