Nell’ipotesi di demolizione e ricostruzione con ampliamento di un edificio in condominio, riconosciuto il Sismabonus al 110% anche sulla parte ampliata, ma negato il Super Ecobonus sulla nuova porzione del fabbricato.
Lo chiarisce l’Agenzia delle Entrate nella Risposta n.175/E del 16 marzo 2021, in risposta ad un’istanza d’interpello avente ad oggetto l’applicabilità del Superbonu
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