As of June 2022, the interventions financed by the state through the Super Ecobonus amounted to approximately € 27.4 billion compared to the € 38.7 billion expected at the end of the works (ENEA monitoring data).

The Superbonus 110% was introduced by legal decree n.34 / 2020 art. 119 and 121 and then was renamed the “Relaunch Decree”, undergoing many changes over time which essentially concern the procedure for the assignment of the tax credit and the extension of the terms for carrying out interventions.

Superbonus 110%: what it is and how long it lasts

Art. 119 of the relaunch decree DL 34/20220 “Incentives for energy efficiency, earthquake bonus, photovoltaic panels and electric vehicle charging columns” indicates that the deductions introduced with decree no. 63 converted into law 90-2013 are applied to the extent of 110% for expenses incurred from 1 July 2020 and until 31 December 2021 (extended for single-family buildings up to 31/12/2022, provided that the construction manager certifies the achievement of at least 30% of the work progress by 09/30/2022, for condominiums, mini-condominiums and properties from 2 to 4 real estate units with a sole owner (or co-ownership) as of 12/31/2023). To sum all that up in laymen terms, the deduction introduced in 2013 for energy efficiency interventions and for reducing the seismic risk of a building is brought to 110%.

This reimbursement takes place in the form of a tax credit and, to summarize it, there are 2 possible scenarios:

  1. The beneficiary autonomously deducts the credit: in this case he must advance 100% of the expense which will then be recognized in the measure of 110% in annual installments of the same amount. In particular, the tax credit is spread out over the years following the incurring of the expenditure:
  2. For expenses incurred in 2021: reimbursement in 5 equal installments (2022 ÷ 2026);
  3. For expenses incurred in 2022: repayment in 4 equal installments (2023 ÷ 2026).
  4. The beneficiary assigns the tax credit.

If on the one hand the advantage of deducting incurred expenses is evident, given that 110% of the expense is recognized, on the other hand it is not always possible to do so: in fact, subjects who cannot take advantage of the tax advantages linked to the Superbonus 110% are those affected by subsidized tax regimes (see flat rate) or falling within no tax areas or in general those who do not have an annual gross tax equal to at least the value of the tax credits accrued on the individual tax drawers. To obtain the benefits, in fact, you must be ‘capacious’ enough to use collateral: which is to say, since it is a tax credit, there must be taxes that equate to the amount spent for the work, since otherwise the extra amount not compensated within the specific year is lost. For all of those subjects, the only option to access the super bonus is the assignment of credit.

The assignment of credit

Since the 110% Superbonus’ coming into force, there have been many changes to the methods of transfer or/and to the subjects to whom it is possible to transfer the credit. To date, there are 2 possibilities for the beneficiaries of the bonus:

  1. The beneficiary decides to advance 100% of the expense and then independently transfer the credit to any credit institution (“first assignment”). It will be the transferee (to whom the credit was assigned) to liquidate the beneficiary by deducting the expense or providing for the transfer of the same credit to a “qualified person”. This operation has a cost (financial transfer charges) which varies from institution to institution (on average between 10% -20% of 110% of the expenditure);
  2. The beneficiary does not anticipate the expense but takes advantage of the option of the “discount on the invoice” of suppliers (companies, technicians, general contractors). In effect, instead of anticipating the expense, or waiting for the repayment “in installments” provided for by the decree, the beneficiary transfers his tax credit at the time of the discount on the invoice made by the supplier (“zero transfer”). The technician or the company can then deduct the expense or, in turn, transfer the tax credit to different subjects (“first transfer”). It is clear that this system is the most favorable for the beneficiary, but not all suppliers are able to anticipate the costs for this type of intervention.

Superbonus 110%: beneficiaries

The subjects, natural or legal persons, who can take advantage of the tax advantage are:

  • physical persons (provided that the interventions do not constitute corporate assets and are not instrumental to the exercise of a profession or activity)
  • autonomous social housing institutes
  • cooperatives that are in possession of real estate used by their members
  • non-profit organizations and voluntary organizations
  • amateur sports associations (in this case only the expenses geared towards renovating the changing rooms are permitted)

The subjects can also be the owners of the asset being restructured (even as bare ownership), tenants, cohabiting family members or spouses. Each physical person can take advantage of the Superbonus 110% private interventions (the so-called “towed” interventions) for a maximum of two real estate units owned by him/her; this limit does not apply to interventions on shared parts of condominium buildings (facades, roofs, thermal power stations, etcetera).

Superbonus 110%: interventions allowed and spending limits

The interventions allowed to take advantage of the tax deductions generally concern works that are part of civil engineering that allow the reduction of the seismic risk of a building or to increase its energy efficiency.

Towed interventions

Specifically, there are the so-called “towed” interventions, i.e. those interventions which, if not activated, do not allow you to take advantage of the Superbonus:

  • energy efficiency interventions that allow the building to increase by two energy classes;
    • thermal insulation (thermal coating) of opaque dispersive surfaces whether they are vertical, horizontal or oblique, affecting the building’s thermal envelope with an incidence greater than 25%. This applies to condominiums, single-family and multi-family buildings.
  • 50,000 euros independent homes and single-family buildings
  • 40,000 euros per apartment, in buildings consisting of 2 to 8 units
  • 30,000 euros per apartment for units exceeding 8 units
  • interventions on shared parts of the condominium building relating to the replacement of winter air conditioning systems with centralized systems for heating and/or cooling and/or the supply of domestic hot water via condensing boiler, with an efficiency at least equal to class A. This applies only to condominiums.
  • 20,000 euros for each apartment in buildings with a maximum of 8 units
  • 15,000 euros for each apartment exceeding 8 units
  • interventions on single-family buildings to replace winter air conditioning systems with systems for heating and/or cooling and/or the supply of condensing domestic hot water units, with efficiency at least equal to class A. This applies to single-family or multi-family buildings with independent access.
  • 30,000 euros

The passage from one energy class to another derives from the Energy Performance Certificates (so-called APE) drawn up by a qualified technician in the ante-operam configuration (viz. its current state before the work) and in the post-operam configuration (viz. its projected state after the work). However, the double jump in energy class, although necessary, is not sufficient on its own to allow access to the Superbonus but must be carried out through at least one “towing” intervention, chosen from those already mentioned above.

  • seismic risk reduction interventions (Sismabonus) in seismic zones 1, 2 and 3, (medium-high seismic hazard) which involve no class jump or which allow the subject to pass to one or more lower risk classes – seismoclass
  • 96,000 euros for each real estate unit

To demonstrate the effective reduction of the seismic risk, the guidelines for the classification of the seismic risk of buildings are to be followed, introduced by the decree in the ordinary Seismabonus (Ministerial Decree 58 of 28/02/17 and amended by Ministerial Decree 65 of 07/03/2017, from DM 24 of 09/01/20 and DM 329 of 06/08/20) in which 2 classification methods are set out:

  1. Conventional method: For seismic improvement and adaptation interventions as defined by the NTC 2018 in which the pre-construction (current condition) and post-construction (projected state) seismic risk class is attributed as the worst of:
    • Seismic risk class identified through the seismic safety index at the Life Safety Limit State (IS-V)
    • Seismic risk class identified through the Average Annual Expected Loss Index (PAM) quantified through the calculation of return period capacity to the Limit State of Life Safety (IS-V) and Damages (IS-D) associated with the costs of reconstruction (% CR) defined by the Guidelines
  2. Simplified Method: For local interventions (of seismic reinforcement) as defined by the NTC 2018, applicable to:
    • masonry buildings, for which it allows the reduction of a maximum of one seismic risk class and through a tabular identification of the seismic vulnerability class of the pre-construction building (depending on the type of masonry and the seismic area to which it belongs) and post-construction building (depending on the suggested interventions useful for achieving a box action, elimination of the overturning of the masonry walls out of their plan, etc.)
    • constructions with reinforced concrete frame warps in both directions, for which the interventions necessary for the jump of a class are indicated (confinement of the nodes, works aimed at avoiding the overturning of the infill panels and any restoration works of the damaged and/or degraded areas)

Towed interventions

The “towed” interventions, on the other hand, are interventions that in and of themselves would fall into the ordinary eco-bonus with a 50-65% rate depending on the case, and which instead can be “towed” with a rate equal to 110% if triggered by at least one ‘towed’ intervention among those provided. In addition to the interventions of the eco-bonus (among which the replacement of the fixtures stands out), the installation of photovoltaic panels, of the related storage systems (batteries), as well as the installation of charging columns for electric vehicles are also “towed.”

The towed interventions make it possible to extend the 110% deduction to all other energy efficiency measures referred to in art. 14 of the 63/2013 decree with two specific clarifications:

  • within the spending limits envisaged for each energy efficiency intervention by current legislation
  • provided that they are carried out jointly with at least one of the towed interventions (both energy efficiency and anti-seismic)

As for the installation of solar photovoltaic systems connected to the electricity grid on buildings up to a total amount of expenses not exceeding the solar photovoltaic system, works with a maximum value of 48,000 euros are eligible, or 2,400 euros for each kW of nominal power for extraordinary maintenance interventions, which then gets reduced to 1,600 euros for building renovation interventions.

For the installation, contextual or subsequent to the implementation of solar photovoltaic networks, of storage systems integrated into subsidized solar photovoltaic systems, the maximum refundable sum is 1,000 euros for each kWh of storage capacity, within the total expenditure limit of 48,000 euros.

For the installation of electric vehicle charging hubs in buildings, the maximum allowable expenditure is 3,000 euros.

Superbonus 110%: how to get it

In order to obtain the 110% Superbonus subsidies, it will be necessary, with regard to energy efficiency measures, to demonstrate that you have improved the energy efficiency of your building by at least two classes while, with regard to seismic risk reduction interventions (Sismabonus), it will be essential to demonstrate that you have ‘reduced the seismic risk’ in accordance with the NTC 2018, Ministerial Decree 58 of 28/02/2017, and subsequent amendments and additions.

Superbonus 110%: who to contact

The Superbonus 110% is an excellent opportunity for private property owners in Italy. However, the documentation to be produced and the regulatory landscape that is constantly evolving contribute to making it difficult to manage the entire practice independently, incurring the risk of being denied subsidies for all the work previously carried out.

So, how can we proceed?

Feasibility study

The first step is to obtain an “x-ray” of the current state of affairs and, therefore, entrust a professional with a preliminary assessment, i.e. a pre-work seismic and/or energy feasibility study.


Once the technico-economic feasibility of the intervention has been verified, we will move on to the true and proper design phase, which starts from a survey of the building assisted by a historical analysis and documentation in relation to the building itself. The projectization will concern the anti-seismic part (structural design) and/or the energy part (energy design), depending on the needs of the beneficiary. The project will include both a preparatory aspect for the necessary practices (drawings, calculation reports, etc.) and a part with the metric estimate calculation (specifications), drawn up with regional and/or national DEI price lists, by the structural and/or energy planner. The structural project must be entrusted to the Civil Engineers.

Urban planning practice

In order to take advantage of the tax bonuses, it will be necessary to submit the CILA-S urban planning file (Communication for the Sworn Start of Works- Superbonus) to the competent Municipality, which is a “simplified” SCIA, and in fact, as reported in art. 33 of Legislative Decree 77/2021 from 05/31/2021 also known as the “Simplification Decree”, the certification of the legitimate state of the property is no longer required but, without prejudice to the need to certify the conformity of the intervention, only the “details of the enabling title that provided for the construction of the property subject to intervention or the measure that allowed its legitimation, or that it is attested that the construction was completed prior to the 1st  September 1967” must be reported. In addition to the usual annexes of urban planning practices, it is necessary to file, together with the CILA-S, the affirmation of the structural engineer (ANNEX B of Ministerial Decree 58 and subsequent amendments) under penalty of loss of the incentive.

Technical assertions

In order to access the incentives, the sworn statements signed by the structural engineer (during the design phase) by the Director of Structural Works (at the end of the works and/or at the Work Progress Status, for advances equal to at least 30%) and/or by the energy planner (at the end of the works and/or SAL, for work progress equal to at least 30%) are essential. The affirmation is the document that certifies the accuracy of the costs of the intervention in compliance with the prices (regional or national DEI) and the price ceilings provided for by the Superbonus for each individual intervention.

The affirmations of the Director of Structural Works will be attached to the end of the urban works while the affirmation compiled by the energy engineer must be forwarded to the ENEA portal.

The accountant

The final step is the compliance visa issued by an accountant at the end of the work and/or SAL if the beneficiary benefits from the assignment of the credit or discount on the invoice.

Superbonus 110%: conclusions

The 110% Superbonus, irrespective of the initial distrust of citizens and businesses, practically took off in the second half of 2021. This is a tax relief reserved for the construction of seismic risk reduction and/or energy efficiency works.

The facilitation consists of a tax credit spread over annual installments of the same amount until 2026. The feature that made it so popular and advantageous was not the direct deduction of the beneficiary but rather the possibility of transferring tax credits directly or indirectly through the option of the discount on the invoice. The documentation to be produced for credit assignment practices is substantial and requires the help at least a few professionals. However, the Superbonus 110% is one of the best opportunities for energy and/or seismic improvement of the Italian building heritage provided by the government in the last 20 years, and it represents a driving force for the construction sector and the GDP of the country, taking advantage of a virtuous financial mechanism for both the country and its people.