The Superbonus is an incentive provided by the Relaunch Decree, which increases the tax deduction rate to 110% for expenses incurred from July 1, 2020, to December 31, 2021, for specific interventions related to energy efficiency, seismic interventions, installation of photovoltaic systems, or infrastructure for electric vehicle charging in buildings.
These new measures complement existing deductions for building renovation, including those for seismic risk reduction (Sismabonus) and energy redevelopment of buildings (Ecobonus).
Among the introduced changes is the possibility, instead of directly benefiting from the deduction, to opt for an upfront contribution in the form of a discount from the suppliers of goods or services, or alternatively, for the transfer of the corresponding tax credit. In this case, a communication to exercise this option must be sent starting from October 15, 2020, using the model approved by the August 8, 2020, decree.
Who Is Eligible
The Superbonus applies to interventions carried out by:
IRES (corporate income tax) subjects are eligible only when participating in expenses for leading interventions on common parts in condominium buildings.
Primary or Leading Interventions
The Superbonus applies to:
In addition to the primary interventions listed above, the Superbonus also covers expenses for interventions carried out in conjunction with at least one of the primary interventions, including:
The deduction is granted at a rate of 110%, to be divided equally among eligible recipients in five annual installments, within the limits of the annual tax due as per the income tax return.
In addition to directly benefiting from the deduction, you can opt for an upfront contribution in the form of a discount from suppliers of goods or services (invoice discount) or for the transfer of the corresponding tax credit.
The credit transfer can be made to:
Entities receiving the credit also have the option to transfer it.
This option also applies to interventions related to:
To exercise this option, in addition to the usual requirements for obtaining deductions, the taxpayer must also obtain:
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