Le spese sostenute per interventi di efficientamento energetico ed antisismico su un’abitazione, agevolabili con il Superbonus anche nelle forme della cessione del credito o dello sconto in fattura, aumentano il cd. “costo di acquisto” dell’immobile, ai fini del calcolo della plusvalenza IRPEF, in caso di cessione entro cinque anni dall’acquisto originario.
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