Italy Tax Agency Clarifies Superbonus Deduction Eligibility for Specific Energy-Efficient Modifications

The Italian Revenue Agency Dec. 17 posted online Letter No. 600, clarifying the application of the 110 percent superbonus deduction for energy-efficient home modifications to the installation of a heat pump water heater and a pellet heating stove. A taxpayer inquired as to whether the replacement of a diesel boiler with a heat pump water heater and a pellet heating stove would qualify for the the 110 percent superbonus deduction. The agency clarified that the superbonus deduction covered expenses relating to specific interventions aimed at the energy requalification of buildings and applied to the installation of energy systems on: 1) ...