Invoice discount

All operations aimed at the existing building stock recovery are allowed, with or without adjustments to the building seismic behaviour, according to the foreseen deduction tax rates.

The transfer tax rates vary between 50% and 110%, depending on the type of work carried out on the property. In case of intervention carried out in conjunction with ordinary/extraordinary maintenance, the portion not subject to transfer cannot be deducted from tax and must be paid directly or through the Credito Condominio loan.

All natural or legal persons holding a right of ownership or use of the property in which the interventions were carried out can benefit from the transfer of the tax credit (unless the specific limitations provided for by law 77/20).

The operation amount will be invoiced directly by Imprendiroma which will discount the amount by a rate equal to that of the tax deduction due for the category of works performed.

To use the invoice discount, the beneficiary must expressly request accession to this option from Imprendiroma while the administrator (in the case of an apartment buildings) must communicate all the names of the beneficiaries.

To use the invoice discount procedure, it will be advisable to contact qualified technicians who, in the event of an ecobonus, in addition to in-depth preliminary analysis of the state of health of the building, will take care of the correct insertion of the necessary documentation on the ENEA website.