Con il documento di ricerca pubblicato il 7 marzo 2025, il Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili (CNDCEC) e la Fondazione Nazionale dei Commercialisti (FNC) hanno fornito un quadro completo e aggiornato della disciplina del c.d. Superbonus di cui all’art. 119 del d.l. n. 34/2020 per gli immobili ubicati nei territori colpiti da eventi sismici.
Disciplina che – per effetto delle modifiche – risulta ad oggi differenziata a seconda che gli interventi agevolati beneficino o meno anche del contributo previsto per la ricostruzione.
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