110% Superbonus: the mini guide to the maxi tax incentive for green renovations


Green light with the publication in the Official Gazette of Relaunch Decree a series of measures planned and designed to face the numerous difficulties that arose for families and businesses following the lockdown.
He promises to act as a driving force for the revitalization of the Italian economy, the Superbonus at 110%, a measure strongly desired by the Undersecretary to the Prime Minister, Riccardo Fraccaro for the renovation of homes in a green key. Let’s see in detail what it consists of, the works that fall within it, who can benefit from it and the methods envisaged.

110% Superbonus: what it is

The 110% Superbonus is a maxi tax relief provided for a series of expenses incurred and documented by the taxpayer in the period between 1 July 2020 and 31 December 2021 for a series of works carried out on their property. In detail, these are interventions by energy saving and seismic safety.

In the first case, the works of:

  • thermal insulation on the vertical and horizontal opaque surfaces affecting the building envelope with an incidence greater than 25% of the gross dispersing surface of the building itself with a maximum deductible roof of 60,000 euros per real estate unit
  • replacement of existing condominium winter air conditioning systems with centralized condensing systems (class A) or heat pump (including hybrid or geothermal plants), or with micro-cogeneration plants, with a maximum deductible ceiling of 30,000 per real estate unit.

By carrying out one of these maxi interventions, the taxpayer will also be able to carry out one of the other works that allow you to take advantage of the current 50 or 65% eco-bonus such as changing windows and enjoying the superoonus. All the work, however, must guarantee an improvement of at least two building energy classes or, if not possible, the achievement of the highest energy class to be demonstrated by means of the energy performance certificate.

The 110% Superbonus also applies when installing photovoltaic solar systems connected to the electricity grid, installation of energy storage systems integrated in the same solar panels and columns for the recharging the batteries of electric cars in buildings.
This superbonus therefore does not apply to ordinary renovations for which traditional incentives apply.

Superbonus beneficiaries

The beneficiaries of the 110% tax deduction are:

  • The condominiums
  • Natural persons
  • The autonomous institutes of popular houses (IACP) and entities with the same social purposes
  • Undivided housing cooperatives

The different ways of using the Superbonus

The 110% deduction can be used by the taxpayer in the tax return spread over five annual installments of the same amount. However, you can freely decide not to take advantage of the facility and transfer the accrued credit or obtain an invoice discount directly from the supplier.

Focusing on the transfer, the relaunch decree provides for the possibility of transforming the tax deduction into a tax credit, by transfer to the bank or company who carries out the works. However, the company is not obliged to accept the latter form of payment.

The discount on the invoice is issued directly by the manufacturer and the credit with the tax is then used to pay the taxes due or can, in turn, pass it on to the bank. In order to surrender the 110% super bonus, the taxpayer must request a compliance visa of the data relating to the documentation certifying the existence of the legal requirements.
The visa can be issued by those registered in the professional register of accountants, accountants and commercial experts and labor consultants and by subjects registered in the roles of experts and experts held by the chambers of commerce for the sub-category taxes.

For instructions on how invoice discount and credit transfer will work, the measures of the Revenue Agency are awaited.

Among the other measures envisaged by the government there is also the Bonus for the purchase of bikes and for other means of alternative mobility. Find out what it is.

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