The expression Superbonus refers to the increase to 110%, allowed by the decree 34/2020 “Decreto Rilancio”, of the rate of deduction of expenses incurred from July 1, 2020 to December 31, 2021, in relation to

  • specific interventions in the field of energy efficiency,
  • interventions to reduce seismic risk,
  • installation of photovoltaic systems carried out in conjunction with thermal insulation work or seismic risk reduction or replacement of winter air conditioning systems;
  • installation works of infrastructures for charging electric vehicles in buildings.

The decree 34/2020 “Decreto Rilancio” also introduced the possibility of choosing an advance contribution in the form of a discount from suppliers of goods or services instead of the direct use of the deduction. Alternatively, you can choose the transfer of the credit corresponding to the deduction from which you can benefit.


This possibility concerns not only the interventions to which the Superbonus applies, but also those to which it applies:

  • restoration or recovery of the facade of existing buildings (so-called bonus facades);
  • recovery of the building heritage.

To take advantage of this deduction, the taxpayer, in addition to the requirements provided for by law, must also acquire the technical affidavit that concerns the interventions of seismic risk reduction and energy efficiency by the respective qualified technicians. This certification must certify compliance with the technical requirements necessary to achieve the tax benefits and the adequacy of expenses incurred in relation to the interventions carried out.

In addition, if you intend to give the tax credit or use the discount on the invoice from suppliers, must also acquire the visa of conformity of the data concerning the documentation that attests that there are the prerequisites to obtain the tax deduction. This is issued by the CAF and the intermediaries who have the authorization to transmit the declarations electronically.


In particular, the Superbonus can be requested, under certain conditions, for the amounts disbursed for interventions carried out on common parts of buildings, on independent buildings with independent access from the outside located inside multi-family buildings and on single units.

According to article 119 of the “Decreto Rilancio”, the largest deductions are due to taxpayers who have documented expenses incurred between 1 July 2020 and 31 December 2021 that remained at their expense, for interventions carried out on common parts of buildings, on independent buildings with independent access from the outside located inside multi-family buildings and on individual building units:

  • thermal insulation of horizontal, vertical and inclined opaque surfaces outside the buildings, with an incidence greater than 25% of the gross dispersing surface of the building or of the independent real estate unit located inside multi-family buildings;
  • replacement of winter air-conditioning systems with centralized systems for heating, hot water supply, cooling of the common parts of single-family buildings or functionally independent building units located in multi-family buildings;
  • seismic interventions referred to in paragraphs 1-bis to 1-septies of Article 16 of Decree Law No. 63 of 2013 (so-called Sismabonus).

The provisions that allow to benefit from a deduction of 110% of expenses are added to those already in force that regulate the deductions from 50 to 85% of expenses.


The Superbonus applies to interventions carried out by:

  • condomìni;
  • natural persons, outside the exercise of business activities, arts and professions;
  • autonomous social housing institutes (IACP) and bodies with the same social aims as the above mentioned institutes, which meet the requirements of European legislation on “in house providing”. The deduction is for work carried out on properties owned or managed on behalf of municipalities, intended for public housing;
  • housing cooperatives with undivided ownership. The deduction can be used for work carried out on real estate owned and assigned to members;
  • non-profit social utility organizations (art. 10 of Legislative Decree no. 460 of 4 December 1997), voluntary organizations registered in the registers (Law no. 266 of 11 August 1991) and social promotion associations registered in the national, regional and autonomous provinces of Trento and Bolzano as provided for in article 7 of Law no. 383 of 7 December 2000;
  • amateur sports clubs and associations registered in the register established in accordance with Article 5, paragraph 2, letter c) of Legislative Decree no. 242 of 23 July 1999, as regards work on buildings used as changing rooms.

The deduction is due to those who own or hold the property concerned by the works on the basis of a suitable title at the time of the start of the interventions or when the related expenses are incurred.


The tax relief consists of deductions from gross tax. The Superbonus is granted to the extent of 110%, to be divided into five annual installments of equal amount between the beneficiaries. For work carried out on single-family buildings or on independent real estate units located within multi-family buildings, the Superbonus is granted to individuals for expenses incurred for work carried out on a maximum of two real estate units. This limitation does not apply to the costs incurred for work carried out on the common areas of the building, as well as for anti-seismic interventions.

Regardless of the date of commencement of work to which the costs refer, the correct rate must be taken into account for the application of the correct rate:

  • the date of payment of the works (cash criterion) for individuals, arts and professions operators and non-commercial entities;
  • the date of completion of the work for companies, sole proprietorships and commercial entities (competence criterion) for what is due in the case of participation in the expenses for work carried out by the condominium on the common parts.

The advantage is admitted within the limit that finds capacity in the annual tax that derives from the tax return.


In addition to the direct use of the bonus you can opt alternatively for:

  • discount on the invoice by the supplier and contextual assignment of the credit to the same that may lead to the deduction of the amount or transfer it in turn;
  • assignment of the credit to other parties including credit institutions and other financial intermediaries.

The option can be made in relation to any state of progress. The state of progress of the works, with reference to the interventions admitted to the Superbonus, cannot be more than two for each work. The first stage of progress, moreover, must refer to at least 30% and the second to at least 60% of the total work.

The rules on the assignment of the tax credit

The general countervailability limit for tax credits and contributions of €700,000 (increased to €1 million for 2020) is not applied, nor is the limit of €250,000 that applies to tax credits to be indicated in the RU framework of the tax return. In addition, there is no prohibition on the use of offsetting credits when there are registered debts in excess of €1,500.

The assignment may be arranged in favour:

  • of the suppliers of the goods and services necessary to carry out the interventions,
  • of other subjects (natural persons, including self-employed or business activities, companies and entities),
  • of credit institutions and financial intermediaries.

The “Agenzia delle Entrate” has issued a specific provision for the exercise of the option, which must be carried out electronically, also using the intermediaries authorized to transmit the declarations electronically.