The interest in the world of prefabricated houses is no longer a novelty, just as the characteristics and advantages of modular construction are increasingly known.But to build this type of buildings, can you also access the superbonus 110?Let's find out together.An in-depth analysis of the Sole 24 Ore has shed some light on this, referring to the reference legislation, which is the circular 24 / E / 20 of the Revenue Agency, which establishes that the demolitions and reconstructions (including prefabricated houses ) that give access to superbonus 110 must be classified as building renovation interventions.Therefore, those who decide to demolish a property and subsequently build a prefabricated house can do so by taking advantage of the superbonus 110. The reconstruction of the building must in any case respect the perimeter limits of the demolished building, thus configuring the typical case of facilitated intervention provided for by current legislation. .But there is also more.Because whoever intervenes with the demolition and reconstruction of a building, commissioning a prefabricated house, is not only entitled to the superbonus 110, but also to the seismabonus, given and considered the characteristics of modular homes, highly performing not only from an energy point of view but also under the anti-seismic profile.It is important to underline, in fact, that a prefabricated house guarantees the minimum energy performance requirements envisaged by the Ministerial Decree of 26 June 2015. In the case of demolition and reconstruction, therefore, the improvement of at least two energy classes of the building is ensured or in any case the achievement of the highest energy class (demonstrable Ape).But prefabricated houses do not access the superbonus only through demolition and reconstruction, even through expansion.In addition to the building permit, however, the Revenue Agency also stresses that the administrative title authorizing the works must show that the work consists of a conservation intervention of the existing building heritage and not a new construction intervention.The curiosity and attention to new forms of construction is constantly growing.Among these, the prefabricated segment is one of the fastest growing ones.Let's find out what are the characteristics and prices of a prefabricated house in wood and steel in ItalyThe interest in prefabricated houses is constantly increasing, however some false myths still persist to dispel, not only about the characteristics of this type of building but also about the bureaucratic process to build them.Let's find out what permissions are needed to build themJune 16 was the deadline for the payment of the deposit or first installment of the Imu 2022. What happens, however, if you do not pay or pay late?Those who have not paid the IMU can pay it late thanks to industrious repentance.Payment must be made through the F24 form, also considering interest and penalties.The regularization of the Imu can take place. Interest must be calculated on the basis of the number of days of delay elapsed from the deadline.From 1 January 2021 the percentage of interest is equal to 0.01%The Supreme Court intervened on the subject of fiscal residence in Italy, in particular for those who are registered with Aire and have the center of their vital interests abroad.Here is what has been clarifiedExtension of the deadline of the IMU 2022 declaration. In the decree for tax simplification approved during the Council of Ministers on 15 June, a postponement of the deadlines for the presentation of the declaration was introduced.In addition, a new simplified model (with relative instructions) for non-commercial entities is on the way.In the press release issued after the Cdm of 15 June, the extension of the Imu declaration to 31 December 2022 was announced. .We are already talking about the 2022 personal income tax refunds, but when do they arrive?Taxpayers who have already sent the 730/2022 form will receive them starting in July.And the others?Let's find out togetherThe extension of the suspension of the terms for the first home benefits is a topic that has aroused much interest.Many have shown themselves eager to understand exactly since the period in which to resume the necessary obligations in order not to lose the bonus has started.A new clarification has now arrived from the tax authorities