Who Can Request the 50% Invoice Discount?

ATTENTION – THE INVOICE DISCOUNT IS NO LONGER IN EFFECT AS OF MARCH 2024.

With the new measures introduced by the Relaunch Decree (Decree Law No. 34/2020), requesting the invoice discount becomes a very simple operation. The possibility of transferring deductions with the right to the 110% superbonus has been extended to building renovations, also through the invoice discount directly from the supplier. You just need to agree with the company carrying out the renovation work. Not all construction companies offer this advantage to clients, so it is advisable to inquire in advance about the possibilities of requesting the invoice discount.  Domidea offers you the opportunity to request a 50% invoice discount and the professional consultancy of those who have been working in the field of construction and taxation for years. Once the invoice discount is agreed upon, the company itself will apply for it on the dedicated online platform of the Revenue Agency.

You will no longer have to wait 10 years to recover 50% of the expense through tax deductions, as was the case in the past. Today, thanks to the invoice discount, it is possible to pay immediately only and exclusively 50% of the total expense.

Specifically, the 50% invoice discount applies to the following works:

• Recovery of the building heritage (extraordinary maintenance works, restoration and conservative rehabilitation works, and building renovation works)
• Facade recovery or restoration
• Energy requalification
• Anti-seismic interventions

To access the 50% invoice discount, it is necessary to:

• Renovate an existing property, located on national territory
• Make a request as an individual and not as a company

The individual requesting the bonus must be:

• Taxpayer subject to personal income tax (Irpef), whether resident in the State territory or not
• Owner, bare owner of the property, or holder of a real right of enjoyment
• Subject producing income in an associated form
• Member of divided and undivided cooperatives
• Individual entrepreneur, for properties that are not among instrumental or merchandise assets

To learn more, contact us and discover the best solutions for renovating while accessing the 50% invoice discount.