Superbonus 110%
From today, making your home safer and more sustainable costs you nothing
Superbonus 110 is the new scheme from the Decreto Rilancio (Relaunch Decree) which allows a 110% tax deduction for energy and seismic upgrades.
What is the Superbonus?
Tax deduction of up to 110%
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
Beneficiaries
Apartment buildings
Undivided housing cooperatives
Natural persons
Non-profit organisations for social benefit
Autonomous public housing institutes (IACP)
Amateur sports associations and clubs
Types of intervention qualifying for the Superbonus
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
Ecobonus 110%
Interventions for energy efficiency
Support for thermal insulation and/or the replacement of heating systems with energy-efficient systems or heat pumps.
Sismabonus 110%
Interventions to reduce seismic risk
Support for interventions to improve earthquake proofing in homes and production facilities in areas with a seismic risk level of 1, 2 and 3.
Credit transfer
The Relaunch Decree allows tax credits of 110% to be transferred to suppliers, banks, financial intermediaries and other bodies.
Another extremely important new provision in article 121 of the Relaunch Decree is the ability to transfer the tax credit to the company which carries out the work or to third parties, thus eliminating the risk of being unable to fully benefit from the tax deductions and removing the need to pay for the work in advance.
Partners of the initiative
