Before marketing a property that has benefited from building tax incentives, ensure the documentation is complete and consistent. This protects both seller and buyer and helps prevent disputes or delays at completion.
First obtain the authorisation under which the works were carried out—for example CILA, SCIA or a building permit where required. Check that the works match what was authorised and that there are no planning discrepancies. Building legality is an essential element of a sale.
Then collect the documents for the specific incentive. For Superbonus works under Article 119 of Decree-Law 34/2020, the Recovery Decree, check technical certifications, cost-reasonableness declarations, before-and-after energy certificates where required and the tax compliance endorsement when mandatory. For other incentives, such as the Renovation Bonus under Article 16-bis of Presidential Decree 917/1986 (TUIR) or the Ecobonus under Article 14 of Decree-Law 63/2013, review the scheme’s technical and fiscal documentation.
Keep invoices, qualifying bank-transfer records and any mandatory ENEA filing receipts. These establish that expenditure was incurred using the methods required by tax rules.
Where the owner opted for tax-credit transfer or an invoice discount, also check the relevant agreements, communications to the Revenue Agency and acceptance receipts. This establishes whether deductions remain or the benefit has already been transferred in full.
Finally, identify any unused deduction instalments. Article 16-bis TUIR provides that unused deductions pass to the buyer unless the sale deed records a different agreement. Clarify this early and expressly address it in the notarial deed.
Advance review enables the agency to provide accurate information, reduce disputes and facilitate a transparent, secure sale.