Superbonus is an Italian tax incentive that provides deductions for energy efficiency improvements and seismic upgrades to buildings. Starting 2025, the deduction rate will decrease from 110% to 65%.

Eligible Beneficiaries:

• Condominium owners
• Individual homeowners (buildings with 2-4 residential units)
• Non-profit organizations (ONLUS, volunteer organizations, social promotion associations)

Qualifying Interventions:

• Thermal insulation (minimum 25% of building surface)
• Replacement of heating/cooling systems with class A or higher efficiency
• Installation of photovoltaic systems
• Energy storage systems
• Electric vehicle charging stations
• General energy improvement works

Required Documentation:

• CILA (Certified Notice of Works Start) for individual interventions
• Condominium assembly resolution for shared works
• Building permit for demolition and reconstruction projects
• Property ownership documentation
• Family status certificate
• Special documentation for non-profits and social housing

Additional Requirements:

• Building permit details
• Proof of construction completion before September 1, 1967 (if applicable)
• Property legitimacy status
• Inheritance documentation (if applicable)
• Cooperative board minutes (for assigned properties)
• Registration proof for eligible organizations

The application process requires careful documentation preparation and submission through authorized channels. Property owners must ensure compliance with technical requirements and deadlines to qualify for the incentive.

Note: This incentive emphasizes sustainable building practices and energy efficiency improvements, aiming to modernize Italy's building stock while reducing environmental impact.

Remember to consult with qualified professionals before starting any renovation project to ensure compliance with current regulations and maximize benefit eligibility.

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