Transfer for consideration post Superbonus – Fiscal Focus

Focus n. 58 – 2024

In a practice document, the Revenue’s operating instructions on the new form of capital gain. Clarifications also on the front of the variation of the status of the assets.

Index of topics

• Premise
• Changes to the tax rules on capital gains in the event of the onerous transfer of real estate
• Illustration of the conclusion of the Revenue Agency regarding articles 67 and 68 of the TUIR
• Change in the status of the assets
• Another standard document: sale with retention of title
• Regulatory references

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Resignation after Superbonus

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