Superbonus 110 is the new scheme from the Decreto Rilancio (Relaunch Decree) which allows a 110% tax deduction for energy and seismic upgrades.
of the costs incurred for improving energy efficiency and earthquake proofing
The Superbonus is a subsidy provided for in the Relaunch Decree which raises to 110% the tax deductible rate on expenses incurred between 1 July 2020 and 31 December 2021 for specific interventions associated with energy efficiency, earthquake proofing and the installation of photovoltaic systems or infrastructure for charging electric vehicles in buildings
Undivided housing cooperatives
Non-profit organisations for social benefit
Autonomous public housing institutes (IACP)
Amateur sports associations and clubs
A 110% tax deduction can be requested for expenses incurred for interventions associated with improving energy efficiency or earthquake proofing in homes between 1 July 2020 and 31 December 2021
Support for thermal insulation and/or the replacement of heating systems with energy-efficient systems or heat pumps.
Support for interventions to improve earthquake proofing in homes and production facilities in areas with a seismic risk level of 1, 2 and 3.