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Superbonus: purchase of an anti-seismic house by non-residents individual

The non-resident future owner of a property in Italy may be able to benefit from the Superbonus 110%.
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Residents and non-residents who own or hold properties which are subjected to facilitated interventions, can benefit from the housing allowances provided by Superbonus 110% if they bear the costs.

The non-resident future owner of a property in Italy may be able to benefit from the Superbonus 110%.

According to Circular No. 24 published on 08.08.2020, individuals who do not own taxable income cannot benefit from the tax benefits. Following the answer to the question no. 91 published on 08.02.2021 by the Italian Revenue Agency, in the event that the subject is resident abroad and intends to buy a real estate unit can benefit from the housing allowances provided by Superbonus 110%.

In addition, in the absence of a gross tax from which to withhold the deduction, the person resident abroad can opt for the assignment of the credit relating to the tax deduction due pursuant to art. 121 DL 34/2020.

Regulatory Framework

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