Superbonus 110% for building renovation

The 110% Superbonus is an incentive measure introduced by the Decree Law “Relaunch” May 19, 2020, n. 34, which aims to make italian homes more efficient and safer. The initial mechanism provided that the interventions be carried out at no cost to the citizen. 

The Superbonus is divided into two types of interventions: 

• Super Ecobonus, facilitating energy efficiency works. The subsidized interventions also include the installation of photovoltaic systems and infrastructures for charging electric vehicles in buildings.
• Super Sismabonus, encouraging anti-seismic adaptation works.

The incentive consists of a 110% deduction that is applied to the expenses incurred from 1 July 2020 to 31 December 2023.

Additional amendments to the original law have reduced the amount of the tax deduction as follows:

• 70% for expenses incurred in 2024
• 65% for expenses incurred in 2025 

The Superbonus was phased out end of 2025. 

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