No al “Superbonus rafforzato”, con limite di spesa aumentato del 50% per gli immobili danneggiati da eventi sismici, nell’ipotesi in cui il precedente proprietario dell’immobile oggetto dei successivi interventi di recupero abbia già beneficiato del contributo per la ricostruzione: le due agevolazioni sono alternative fra loro.
Così si è espressa l’Agenzia delle Entrate nella Risoluzione n.563/E del 26 agosto 202
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