Dai soggetti ammessi, agli immobili agevolati, agli interventi ed ai limiti di spesa, fino alle modalità per l’esercizio dell’opzione per lo sconto in fattura o per la cessione del credito d’imposta.
Questi i diversi temi relativi ai Superbonus al 110%, affrontati dall’Agenzia delle Entrate nella CM 30/E del 22 dicembre 2020, con la quale vengono anche ufficializzati alcuni chiarimenti informali già resi nei mesi scorsi.
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