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Superbonus 110%

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14 aug 2020

What is Ecobonus 110?

Bonus 110 per cent is a deduction for costs incurred from 1st July 2020 to 31st December 2021 for work that increases the energy efficiency of buildings. The Revenue Agency guide regarding ecobonus 110 provides a range of practical and useful cases to help you understand the concessions introduced by the re-launched decree, providing in addition directions for assigning the credit or requesting an immediate discount to an invoice.

Ecobonus 110 is for which properties?

For works carried out on communal parts of condominiums, on independent property units and on single property units (to a maximum of two). You are however unable to benefit, for works carried out on residential property units belonging to the cadastral category A1 (luxury residences), A8 (villas) and A9 (castles).

The permitted works

Ecobonus 110 per cent is primarily for works aimed at increasing the energy efficiency of buildings and for anti-seismic measures. To this type of expenditure, so called “economic drivers” can be added other works, on condition however that they are carried out at the same time (driven by) involvement in an economic driver ; included in this category for example is the installation of photovoltaic installations connected to the buildings main electricity supply and columns for the recharging of electric vehicles.

The beneficiaries of Ecobonus 110%

The Superbonus can be accessed by persons owning or holding property (for example owners, those with bare ownership, beneficial owners, tenants and their families), condominiums, Pubic Housing institutions (IACP), housing co-operatives of undivided property, Onlus and registered amateur sporting associations and societies, for work only to changing rooms. The guide clarifies that those subject to IRES (and, in general those subject to business or professional income tax) can only access Superbonus for the share of the works costs on economic drivers, carried out on the communal parts of buildings.

Credit assignment or invoice discount

The re-launched legislative decree has also introduced the possibility for tax payers to choose, as alternatives to the direct application of the planned deductions, to obtain a discount from the goods or services providers (i.e. invoice discounts) or to assign the corresponding credit to the deductions due. This possibility, is in respect of costs incurred in 2020 and 2021 for works to which the Superbonus applies but also for the reclamation works of historical buildings, recovery or restoration of the facades of existing buildings (i.e. façade bonus) and for the solar photovoltaic installations and columns for the re-charging of electric vehicles and provides for the possibility of subsequent assignments on the part of the assignees.

Support from Gambedotti Real Estate:

In this instance, our agency undertakes a service of support and of connection to the local area subscribers to such measures, guaranteeing the trustworthiness and reliability of technicians, company specialists in the areas of reconstruction/construction works and of the latest generation of technical installations. Moreover we can introduce clients to those front-line credit institutions that are party to such governmental regulations.

Contact us for more information at:

+31 611 190695 (NL - Dutch)     or     +39 348 3707932 (IT - Italian)

View and download the complete guide from the Revenue Agency on Ecobonus 110%.

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