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A prerequisite to be able to take advantage of the Superbonus also in the form of a discount on the invoice or credit transfer is to have taxable income in Italy. That is, the interested party must still be the holder of income that may be subject to taxation, even if the tax is not due. The owner of the only bare ownership of a property, on the other hand, does not have any type of income from the moment the only person liable to tax is the usufructuary.
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