Selling a property within five years of requesting the maxi-incentive for renovation is possible.
And not only that: contrary to the principle that provides for the taxation of the undeniable capital gain obtained from the increase in the value brought by the realization of the subsidized works, the same greater value can be reduced by the expenses incurred both for energy efficiency and for anti-seismic interventions.The legislator therefore admits the loss of the speculative intent behind the sale of a property within 5 years of purchase in favor of the objective increase in the value of the asset in a lasting way resulting from the subsidy interventions.
And this also happens when the aforementioned expenses have not been directly incurred but become the subject of a discount on the invoice. This results from the response provided by the Revenue Agency to a citizen's request in which it is reiterated that the discount on the invoice is simply an alternative to direct deductions for the use of the incentive.
To the tax savings that the seller obtains from the reduction of the capital gain as a result of the sale of the renovated property is also added a possible (not negligible) further benefit that derives from the fact that the unused deductions can be maintained by the seller if he declares himself to the within the sales contract that the right to deduct will remain with the same, that is to the natural person who had originally decided to undertake the work. Not only that: if at the time of drafting the sales contract this declaration was not inserted, even an authenticated private agreement allows the seller to keep the benefits. It will be sufficient to draw up an agreement together with the buyer - in which it is made clear that this solution had already been defined before the deed - authenticating it before a notary or a public official.
Francesco Cerolini