The 110% Superbonus - State aid for restorations in Italy -

05/20/2020 - 01:49

The 110% Superbonus - State aid for restorations in Italy - Translation into English of the article, by google traslator, published today 20 May 2020, in il sole24



Superbonus 110% for renovations
The relaunch decree provides for a 110% superbonus for energy and earthquake redevelopment works. The green interventions financed with the superbonus must guarantee "the improvement of at least two energy classes to be demonstrated by means of the energy performance certificate (Ape)". The decree rule provides for the deduction of 110% of the expenses incurred between 1 July 2020 and 31 December 2021 for specific interventions aimed at increasing the energy efficiency of buildings (ecobonus), the reduction of seismic risk (sismabonus ) and for related interventions relating to the installation of photovoltaic systems and columns for charging electric vehicles. For these interventions, instead of the deduction, the taxpayer can opt for a contribution in the form of a discount on the invoice by the supplier, which can recover it in the form of a tax credit transferable to other subjects, including banks and financial intermediaries, or for the transformation into a tax credit.
The tax discount for works admitted to the eco-bonus and sismabonus is also recognized for interventions carried out on "second homes", provided that they are not single-family houses. Those who will issue unfaithful attestations and assertions for ecobonus and sismabonus boosted to 110% will risk a monetary sanction from a minimum of 2 thousand euros up to a maximum of 15 thousand euros for each attestation or unfaithful assertion issued to citizens who start the energy efficiency works and for building safety.



Ciao Ugo,


Can non-citizens and non-residents of Italy receive the 110 percent bonus if purchasing a property?  What homes qualify for this bonus? For example, a particular age of the home, location (regione,) etc?



yes Gioia ,

even a non-resident can receive the superbonus.

here more information - sorry it's only in Italian, but you can use the google traslator


You cant use the bonus to buy a property, only for doing subsequent works - which fall into certain categories.  If you are non resident, and therefore pay no tax here, you can only use the incentives if you succeed in ceding the credit to the building company or a bank.

Very interesting newspaper article ,

Hi Ugo, were having a new roof and windows, been to see the geometro and he says we can get the superbonus because we don't pay any tax in italy, I have an italian passport and are registered with the commune on AIRE, I have an account with post office and banca di roma which all our Bill's are through, it is our 2and home (casa vacanza), from what I've read it would seem we should be entitled to get the discount, I would be grateful for your feedback.

Thanks castelforte 

yes it seems to me a correct reasoning Ronco, the Italian surveyors who speak Italian, do not understand the laws written in Italian and certainly do not know how to apply them - fortunately there are English-speaking technicians who do not speak Italian, I am able to interpret Italian regulations .. at best

Ciao castelforte ,

certo che puoi avere il superbonus , leggi qui >

Also look at a you tube video in English



Thanks for the advice, submitted all paperwork with my geometro, he's submitting application to the bank tomorrow , I'll keep you updated...

Ciao Ugo,

We own a house in Italy and contacted our local contractor to see about some work to be done using The Superbonus 110%. He responded that we mus be Italian citizens to take advantage of this program.

Can you confirm that the 110% Superbonus also applies to non-Italian citizens who own a house in Italy? If so, I would like to send him the details/confirmation information so we can move forward with some needed seismic remediation work (we are in earthquake Zone 2) that we've been putting off due to the high cost.

Thank you!

ciao Andrew321 as in my past message - please yr's contractor to READ this article on This ITALIAN NEWSPAPER


Seismic works mainly fall under different incentives that are available to Italian taxpayers (though there is some talk that also these may soon be ableto  be ceded to a building company/bank).  You would have to use the ecobnus/sismabonus at 110% which would entail other works to allowyou to have  the prerequisites to qualify.   Antiseismic works would not normally increase your energetic rating by two  classes which is a  fundamental prerequisite to obtain the incentives.

The text of the decree makes no mention of citizenship, only that it is available to residents and non residents and initself refers to the decree of 22 December 1986 n. 917 whcih says the same thing.