BOLLAZZI REMO S.r.l.

What is the 110% SuperBonus

What is the 110% Superbonus

The Italian legislation “Relaunch Decree”has  introduced new tax credits, called “110% Superbonus”, for improvements to Italian properties.

This tax credit represents an important innovation for the construction sector and a valuable help for many citizens thanks to home improvements practically for free as long as specific conditions are met.

Who is it available for?

The Superbonus is aimed at interventions supported by:

  • Individuals who own or hold the property subject to intervention
  • Condominiums
  • Undivided property cooperatives
  • Non-profit organizations of social utility and voluntary associations
  • Amateur sports associations and clubs

Which interventions are included in the 110% Superbonus?

Leading works:

  • Thermal insulation of the external surface area of condominiums (cladding) or single-family buildings or functionally independent real estate units
  • Replacement of heating / air conditioning system
  • Seismic structural improvements 

Linked secondary work:

  • Energy efficiency interventions that fall under the Ecobonus if performed together with one of the leading works referred to in letters A) and B)
  • Photovoltaic system installation interventions that fall within the Restructuring Bonus if performed together with one of the leading works referred to in letters A), B) or C)
  • Interventions for the elimination of architectural barriers that fall within the Restructuring Bonus if carried out together with one of the leading works referred to in letters A) and B)
  • Interventions for the installation of electric car charging stations if carried out together with one of the leading works referred to in letters A), B) or C)

Reference standard

  • Decree Law 34/2020
  • Ecobonus Asseveration Decree, 06.08.2020
  • Decree Law n. 104, 14.08.2020 (August Decree)
  • Revenue Agency Circular 08.08.2020
  • Revenue Agency Circular 22.12.2020
  • Revenue Agency Tax Guide
  • 2021 Badget Law, 30.12. 2020 n. 178