Superbonus 110%

Superbonus 110%: a great opportunity

The COVID-19 pandemic that has hit Italy prompted the government to put in place a series of schemes to boost the economy, drafted as the 2020 “Rilancio” Decree No. 34.

In particular, Article 119 (“Incentives for energy efficiency, earthquake bonus, photovoltaic systems, and charging stations for electric vehicles”) provides for tax deduction increase to 110% for expenses incurred in specific energy efficiency and seismic upgrading actions.

Superbonus 110%: a great opportunity

The COVID-19 pandemic that has hit Italy prompted the government to put in place a series of schemes to boost the economy, drafted as the 2020 “Rilancio” Decree No. 34.

In particular, Article 119 (“Incentives for energy efficiency, earthquake bonus, photovoltaic systems, and charging stations for electric vehicles”) provides for tax deduction increase to 110% for expenses incurred in specific energy efficiency and seismic upgrading actions.

Access to Superbonus
Access to the SUPERBONUS 110% scheme is subject to meeting a series of minimum technical requirements (see Technical Requirements Decree of 6 August 2020). 

In particular, work actions must confirm the urban adequacy of the property and upgrade by at least two energy classes, to be proved by means of an energy performance certificate – APE.

All actions must be certified by qualified engineers and communicated to the ENEA.

Recipients and deductible actions
The government has specified that all resident and non-resident taxpayers, holders in any capacity of the property subjected to work actions, including family members and joint owners as covered by criteria indicated in the Decree may receive the 110% bonus.

Condos and public housing management bodies, as well as individuals, are all entitled to take advantage of the scheme, both in relation to work carried out on their homes and as a percentage of those carried out in common areas, as well as on single-family buildings.

Actions covered by the bonus

Removal of existing hot air conditioning systems to be replaced with air heating, cooling or domestic hot water supply condensing systems, whose efficiency is at least Class A, with heat pump, including hybrid or geothermal systems, also combined with the installation of photovoltaic systems and related storage systems.

Thermal insulation (known as thermal cladding) for external opaque, vertical, horizontal (roofs, floors), and sloping surfaces delimiting volume to be heated, for at least a quarter of the gross dispersing surface of the building.

Replacement of doors, windows, shutters including frames, for thermal optimization that avoids heat dispersion and giving acoustic insulation.

Strengthening of structures and reduction of seismic risk.

Installation of photovoltaic panels and storage systems integrated in solar photovoltaic systems.

Installation of columns for charging electric vehicles.

Superbonus allows you to make best use of incentives
for your needs. Find out how.

Find out how to use Superbonus 100%
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