Tax regulation mechanism (Superbonus)

• DL 34/20
• L 232/16
• L 296/06
• L 244/07
• L 220/10

The superbonus is a support scheme that offers the possibility of 110% tax detraction of the expenditure made to improve home’s energy efficiency through building insulation, the replacement of cooling and heating systems and to lower its seismic risk. The super bonus can cover additional works such as installation of photovoltaic systems or charging point for electric vehicles (DL 34/20), but only as long as they are performed along the previously mentioned measures. The expenses must incur between 1 July 2020 and 30 June 2022, and the renovation must show an improvement of at least two energy classes within the energy performance certificate of the building (A.P-E. - Attestato prestazione energetica).
Additionally, anyone buying Italian residential property within 18 months from the date when restoration / conservative rehabilitation works were carried out, is entitled to Superbonus tax credit. Deduction can also be approved for expenses incurred in the following 6 months (until 31 December 2022) if works were carried out on the common parts of buildings consisting of two to four distinctly stacked real estate units, owned by a single owner or co-owned by several natural persons, and, if by 30 June 2022, at least 60% of the total intervention was completed.

• Aerothermal and geothermal: € 30,000, to be distributed over three years with three quotas of equal amount (Art. 1, c. 347, L 296/06 in conjunction with Art. 1, c. 286, L 244/07).
• Solar Thermal plants: € 60,000, to be distributed over ten years with ten quotas of equal amount (Art. 1, c. 346, L 296/06 in conjunction with Art. 1, c. 48, L 220/10).
• In the case of energetic requalification works aimed at improving the winter and summer energy performance of common buildings the maximum amount is € 40,000, to be distributed over ten years with ten quotas of equal amount (Art. 1.2-quarter L 232/16).

Natural persons that choose to carry out renovations on their own property (both in single units and in condominiums), and companies (including associations and non-profit organizations) that own properties.

The tax deduction (“detrazione”) is conceded if:
• A certified technician checks the plants and declares their conformity with the technical requirements (Art. 1, c. 348, L 296/06)
• The plant operator provides an energetic certificate for the building in accordance with legislative decree 192 of 2005, or a statement by a certified technician. This does not apply to solar thermal plants. (Art. 1, c. 348, l. L 296/06 in conjunction with Art. 1, c. 24, l. c, l. L 244/07).
Plant operators, after obtaining such documents, have to send them to ENEA.

• ENEA
• The Revenue Agency