L’Agenzia delle Entrate, con la risposta ad interpello n. 563 del 26 agosto 2021, ha precisato che, per effetto di quanto previsto dall’art. 119 co. 4-ter del d.l. n. 34/2020, il c.d. superbonus “rafforzato” – consistente nell’aumento del 50% dei limiti delle spese ammesse al superbonus per gli interventi di ricostruzione di fabbricati danneggiati da [Leggi tutto]
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