Supersismabonus purchase for the home, can it also be had for the pertinent box covered later?

The purchase sismabonus is a tax deduction that is due to the purchaser of real estate units within buildings subject to demolition and reconstruction by companies. The deduction is due for a maximum amount of expenditure equal to 96,000 euros for each real estate unit. For the application of the facilitation, the same rules are followed as for the home bonus contained in art. 16-bis of the Tuir, the Consolidated Law on Income Taxes, rules expressly referred to in the text of art.