...
NEWS

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%.
Share:

Table of Contents

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

Authority Source Number Article Type Date Link

Related Insights

Tax Law
The IOSS represents the special scheme for simplifying VAT compliance on distance sales of goods imported from non-EU countries....
Building Bonuses
Italian Ecobonus 2025: requirements, what expenses are covered, and what to do to get the benefit....
Building Bonuses
Learn all types of Italian bonus for renovation works available....
Loading...

Related News

Income Tax Law
Answer no. 12/2026 confirms that working in Italy as a cross-border worker does not exclude the new impatriate regime, provided that the minimum foreign residence requirement is met. In the...
Tax Law
Ruling No. 7/2026 provides important operational guidance on determining theoretical annual income for the purposes of the benefits introduced by the Budget Law 2025. The Italian Revenue Agency confirms that...
Income Tax Law
The 2026 Budget Law has amended the rules governing short-term rentals by lowering the threshold above which a presumption of business activity applies to short-term letting....

More related Services

Corporate Tax residence

A&P Firm provides specialised advice on corporate tax residence in Italy. Our tax and corporate law professionals assist Italian and foreign companies in assessing tax residence and managing fictitious foreign residency risks, ensuring compliance with Italian and international tax regulations. The service aims to assess corporate tax residence and prevent presumptions of effective management in Italy, particularly during corporate planning or reorganisation phases. 

Resident Art 4 OECD

Our international tax experts assist Italian and foreign citizens in correctly identifying their tax residency under Italian law and Double Tax Treaties. We provide consultancy on registered residence, the criteria of domicile and habitual abode, as well as on the management of cross-border tax relations.

Permanent Establishment Art 5 OECD

Our tax and corporate law experts assist foreign companies in opening a permanent establishment in Italy, ensuring full compliance with Italian regulations and Double Tax Treaties. In particular, we support clients in assessing requirements, preparing corporate and tax documents, and managing VAT and social security obligations.

No data was found