For the purposes of the Superbonus 110%, there is no limit to the number of properties that can be covered.
Apartment buildings
Undivided housing cooperatives
Natural persons
Non-profit organisations for social benefit
Autonomous public housing institutes (IACP)
Amateur sports associations and clubs
The new 110% tax deduction rate applies to expenses incurred between 1 July 2020 and 31 December 2021 for all interventions already qualifying for the deduction. It therefore applies to the Sismabonus for individual units, the Sismabonus for apartment buildings and the Sismabonus for purchases, with the same cost limits as previously, for buildings in seismic risk zones 1, 2 and 3 (zone 4 is expressly excluded).
For these interventions, in the event of transfer of the corresponding credit to an insurance company and the simultaneous establishment of a policy which covers risk of catastrophic events, the income tax deduction of the insurance premium increases from the current 19% to 90%. The tax deduction also applies to the installation of permanent structural seismic monitoring systems, where this is done at the same time as one of the interventions covered by the Sismabonus, in accordance with the spending limits set by current legislation for such interventions.
Photovoltaic systems
The beneficiary pays the supplier directly and receives the 110% tax deduction on the costs incurred, to use in the five subsequent years.
The beneficiary pays the supplier directly. Their 110% tax deduction for the costs incurred becomes a tax credit which can be transferred to a third party, including banks and financial intermediaries.
The beneficiary receives a discount on the invoice issued by the supplier, in exchange for relinquishing direct use of the tax deduction, and the supplier receives a tax credit equal to 110% of the value of the invoice.