Article 119 of Legislative Decree 34/2020 (the so-called Decreto Rilancio), which had raised the percentage of Ecobonus deduction from 65% to 110% for energy requalification interventions on existing buildings that meet certain conditions and requirements, was replaced first by Decree-Law no. 11 of 2023 and finally by the 2025 Budget Law, which progressively reduced the percentage of deduction until it returned to 65% for the year 2025.
The Italian Superbonus is a tax relief provided by the Italian State that allows you to recover 65% of the expenses incurred for certain energy requalification interventions of buildings, through an Irpef or Ires deduction. Although it is no longer part of the “Superbonus 110%”, it remains active as an ordinary Ecobonus also in 2025.
Check out the news of the 2025 Budget Law for building bonuses.
What is the current Italian Superbonus?
The so-called Superbonus is a tax incentive measure that allows you to recover up to 65% of the expenditure incurred for certain construction interventions. The recovery can occur through a tax deduction spread over 10 years and is applicable to both private homes and condominiums and company properties.
Italian Superbonus 65%: 2025 Requirements
The 65% deduction applies to expenses incurred starting from 1 January 2025 for the implementation of interventions aimed at energy saving (Ecobonus). The condition for obtaining the relief is that, at the end of the intervention, the improvement of at least two energy classes of the building is achieved.
If this is not possible, it is necessary to achieve the highest energy class.
Which interventions are included in the Superbonus?
The interventions aimed at energy saving that give the right to the deduction are divided into driving interventions (trainanti in Italian) and driven interventions (trainati).
Driving interventions
- Thermal insulation interventions (thermal coat). These interventions must concern the building envelope with an incidence greater than 25% of the gross dispersing surface.
- The replacement of existing winter air conditioning systems with centralized systems for heating, cooling or the supply of domestic hot water, with condensation. These systems must have efficiency at least equal to class A. Furthermore, they must be installed in the common areas of the building.
- The replacement of existing winter air conditioning systems with condensing heating, cooling or hot water supply systems. Such systems must have efficiency at least equal to class A and be installed in functionally independent real estate units.
In particular, the above interventions are called DRIVING (trainanti) since, if the requirement of the improvement of two energy classes is met, they give the right to the deduction in any case (art. 119, paragraph 1, of Legislative Decree 34/2020).
In addition to these interventions, all interventions included in the Ecobonus and provided for by Decree Law no. 63 of 4 June 2013 (so-called DRIVEN (trainati) interventions) can also benefit from the incentive. The condition is that they are carried out together with the driving interventions set out in the points above (art. 119, paragraph 2, of Legislative Decree 34/2020).
Driven intervention
- Insulation of the building envelope (max deduction €60,000)
- Solar collectors (max deduction €60,000)
- Hybrid generators (max deduction €30,000)
- Heat pumps (max deduction €30,000)
- Class A condensing boilers + advanced thermoregulation system (max deduction €30,000)
- Condensing hot air generators (max deduction €30,000)
- Micro-cogenerators (max deduction €100,000)
- Building automation systems (max deduction €15,000)
- Heat pump water heater (max deduction €30,000)
- Windows and frames (max deduction €60,000)
- Solar screens (max deduction €60,000)
- Biomass boilers (max deduction €30,000)
- Class A condensing boilers (max deduction €30,000)
The requirement is that at least one of the DRIVING interventions referred to in paragraph 2.1 is carried out jointly on the real estate unit
Who can apply for the Italian Superbonus
The following subjects are included among the beneficiaries of the deduction (art. 119, paragraph 9, of Legislative Decree 34/2020):
- Natural persons (owners, bare owners, usufructuaries, tenants)
- Condominiums
- Businesses and companies
- Public and private entities that do not carry out commercial activities
- Associations and cooperatives
- Which buildings can benefit from the Superbonus
The Italian Superbonus incentive is valid for existing buildings, regularly registered and up to date with the payments of IMU and other local taxes. It does not apply to buildings under construction. The properties must be equipped with an existing heating system in the case of interventions on the heating system.
Expenses incurred for interventions carried out on the following types of buildings are deductible:
- Buildings consisting of two to four real estate units registered separately, even if owned by a single owner or co-owned by several natural persons;
- Buildings constituted as condominiums or mini condominiums;
- Buildings subject to demolition and reconstruction.
Requirements to obtain the 110% Ecobonus Super Deduction
Obtaining the deduction is subject to the presence of certain requirements and the execution of certain mandatory procedures which are summarised below:
- The interventions must be carried out on existing buildings equipped with a heating system.
- The interventions must lead to an improvement of two energy classes of the building.
- The beneficiaries of the deduction must comply with the requirements set out in Decree-Law no. 63 of 4 June 2013 (Ecobonus), including: holding the property on the basis of a real right of enjoyment, not having received contributions for the same intervention, having taxable income in Italy, carrying out the interventions outside the exercise of business, art or profession.
- Individuals can benefit from the 110% deduction for interventions carried out on a maximum of two real estate units. On the contrary, interventions carried out on common areas of the building are not relevant in the calculation of the maximum limit of two units and therefore in any case enjoy the tax relief.
- In order to obtain the deduction, it is mandatory for the qualified technicians to send a communication certifying compliance with the required requirements and the corresponding appropriateness of the expenses incurred in relation to the subsidized interventions (Enea certification).
- In order to deduct and transfer the credit, it is mandatory to affix the Conformity Certificate issued by Chartered Accountants and other entities responsible for tax assistance authorized to issue such certificate.
In addition to these, the 2025 Budget Law further limits the possibility of accessing the bonus with another requirement.
The new regulation confirms the 65% deduction for expenses incurred in 2025 limited to condominiums, but only for interventions for which, as of 15 October 2024, the following conditions are met:
- the certified communication of commencement of works (CILA) has been submitted;
- the assembly resolution approving the execution of the works has been adopted and the certified communication of commencement of works (CILA) has been presented, if the interventions are carried out by the condominium owners;
- the application for the acquisition of the housing title has been submitted if the works involve the demolition and reconstruction of the buildings.
In addition, it is recognised that the deduction due for expenses incurred from 1 January 2023 to 31 December 2023 can be divided into ten equal annual instalments.
Spending limits
Article 119 of Decree 34/2020 has established specific spending limits for DRIVING interventions:
Thermal insulation interventions (thermal coat)
- Single-family buildings: deductible spending limit €50,000
- Real estate units located inside multi-family buildings that are functionally independent and have independent access to the outside: deductible spending limit €50,000
- Buildings consisting of 2 to 4 distinctly registered real estate units owned by a single owner or co-owned by several natural persons: deductible spending limit €40,000 multiplied by each real estate unit forming part of the building
- Buildings constituted as condominiums or mini-condominiums: deductible expenditure limit €40,000 multiplied by each real estate unit forming part of the building up to 8 units; €30,000 multiplied by each real estate unit forming part of the building exceeding 8 units.
Replacement interventions of centralized and non-centralized winter air conditioning systems
- Single-family buildings: deductible spending limit €30,000
- Real estate units located inside functionally independent multi-family buildings with independent access to the outside: deductible spending limit €30,000
- Buildings consisting of 2 to 4 distinctly registered real estate units owned by a single owner or co-owned by several natural persons: deductible spending limit of €20,000 multiplied by each real estate unit forming part of the building
- Buildings constituted as condominiums or mini-condominiums: deductible expenditure limit €20,000 multiplied by each real estate unit forming part of the building up to 8 units; €15,000 multiplied by each real estate unit forming part of the building exceeding 8 units.
For the purposes of calculating the deductible expenditure limit, units forming part of the building are understood to mean all the units that make up the building. The calculation also takes into account the appurtenances with the exception of those located in a building other than the one subject to the interventions.
For DRIVEN interventions, reference is made to the spending limits set by the Decree Law of 4 June 2013 n. 63 referred to in paragraph 2).
How to recover 65% of your expenses
There are three ways to obtain a 65% recovery of the expenses incurred for interventions included in the Italian Superbonus.
- Deduction in the income tax return: the beneficiary is entitled to a 65% deduction which will be included in the income tax return and divided among the beneficiaries in 10 equal installments within the limit of his/her annual tax capacity.
- Sconto in fattura e cessione del credito: il beneficiario è titolare di un credito d’ imposta delle spese sostenute. Egli può cedere il suo credito a soggetti terzi. Potranno acquistare il credito:
- natural persons,
- legal persons,
- credit institutions,
- other financial intermediaries.
In the case of both an invoice discount and a credit transfer, the beneficiary must transfer the tax credit to a third party.
As is known, Decree-Law 39/2024 introduced a further block to that already provided for by Decree-Law 11/2023 regarding the transfer of credit, establishing as necessary conditions to continue to benefit from the discount on the invoice or transfer of credit after this deadline:
- having submitted the CILAS, qualification or meeting resolution by 16 February 2023;
- having incurred expenses, documented by an invoice, for works already carried out by 30 March 2024.
How does credit transfer work?
The steps and conditions necessary for the transfer of the tax credit are summarized below (art. 121 Decree-Law 34/2020):
- The transfer of credit can be carried out exclusively for work progress reports (SAL);
- For the purposes of the transfer, there cannot be more than two progress reports;
- Each progress status must be equal to at least 30% of the overall intervention;
- In order to be valid for the purposes of the credit transfer, the progress report (SAL) must be certified by the qualified technician. The certification occurs through the sending of the Enea communication in which the congruity of the expenses to the intervention carried out must also be certified;
- After 5 working days from the sending of the Enea certification, the person authorised to affix the Certificate of Conformity (Chartered Accountant/authorised professional) may send the transfer communication to the Revenue Agency;
- The Revenue Agency reserves the right to communicate within 5 working days the positive outcome of the transfer or the suspension of the same for 30 days, after which the transfer may be rejected or continue according to the established methods;
- If the outcome is positive, the credit will be visible in the tax drawer of the transferee by the 10th of the month following the month in which the transfer communication was sent;
- Transferees must then confirm the credit on their tax drawer to conclude the transfer procedure.
What are the risks with the Italian Superbonus 2025?
In the event that the Revenue Agency finds that the requirements that give right to the tax deduction have not been met, even partially, it will recover the amount corresponding to the deduction not due.
The person who will have to pay the Revenue Agency this amount is the beneficiary of the deduction. For example: the owner, the bare owner, the usufructuary, the tenant, the borrower, etc.
The amount referred to in the previous period is increased by:
- interest equal to four percent per year (as provided for in art. 20 of the Presidential Decree of 29 September 1973, n. 602);
- sanctions of up to thirty percent of the amount recovered by the Revenue Agency (as provided for in art. 13 of Legislative Decree 18 December 1997, n. 471).
The recovery of the amount is carried out against the beneficiary. In the event of complicity in the violation with intent or gross negligence, the supplier who applied the discount and the assignees are jointly liable for the payment of the amount and related interest.
Learn more in our complete guide on Italian building bonuses.
