Italy's Superbonus 2023: Tax Credit Reduced to 90% - What You Need to Know
Italy's Superbonus is a tax incentive program that allows property owners to claim deductions for energy-efficient home renovations and seismic improvements. As of January 1, 2023, the deduction rate has decreased from 110% to 90%.
Key Changes for Single-Family Buildings in 2023
- 90% deduction available throughout 2023
- 110% deduction extended until March 31, 2023 (if 30% of work was completed by September 30, 2022)
Eligibility Requirements
- Property must be primary residence
- Annual income below €15,000
- Must hold property usage rights
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Condominium Requirements
- CILA-S submitted by November 25, 2022 for ongoing renovations
- Shareholders' resolution and declaration filed by November 18, 2022, with CILA-S by December 31, 2022
- Shareholders' resolution filed between November 18-24, 2022, with CILA-S by December 25, 2022
- Demolition/reconstruction applications submitted by December 31, 2022
Eligible Improvements
- Thermal insulation (minimum 25% of surfaces)
- Heat pump installation
- Seismic safety upgrades
- Energy-efficient fixtures
- Smart home automation systems
- Solar panel installation
- EV charging stations
- Building energy class improvement (minimum two levels)
Application Process
- Register on the ENEA website
- Provide beneficiary and property details
- Submit energy performance certificate (APE)
- Submit signed affidavit and compliance certificate
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