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Factsheet for measure IT-2020-21/2148 – measures in Italy

Tax deduction of the costs for renovation works

Detrazione fiscale per interventi di ristrutturazione edilizia

Country Italy , applies nationwide
Time period Temporary, 19 May 2020 – 31 December 2023
Context COVID-19
Type Legislations or other statutory regulations
Category Supporting businesses to stay afloat
– Direct subsidies (full or partial) or damage compensation
Author Anna Mori (University of Milan)
Measure added 11 January 2022 (updated 04 February 2022)

Background information

The COVID-19 emergency, during the early phases, has severely impacted the construction sector due to the Government's decision to halt all the activities. Then, to relaunch the sector, the Law Decree no. 34 issued on 19 May 2020 (the so-called Relaunch Decree) introduced a tax deduction corresponding to the 110% of the expenses incurred for renovation works of buildings, in particular regarding specific energy efficiency interventions and anti-seismic measures on buildings (article no. 119).

Content of measure

The Law Decree no. 34 issued on 19 May 2020 introduced a tax deduction (the so-called Superbonus 110%) corresponding to the 110% of the expenses incurred for specific energy efficiency interventions (also through interventions of demolition and reconstruction) and anti-seismic measures on buildings (also for the construction of continuous structural monitoring system for anti-seismic purposes) (article no. 119).

The beneficiaries of the tax deduction can benefit from five annual installments of the same amount for the costs incurred in 2020 and 2021, and in four annual installments of the same amount for the share of the costs incurred in 2022.

The tax deduction can be requested for documented expenses incurred by the taxpayer from 1 July 2020 until 30 June 2022 for interventions carried out on real estate units functionally independent and with one or more independent accesses from the outside, located inside buildings, multi-family houses, as well as on individual real estate units (up to a maximum of two). For interventions carried out on the common parts of condominium buildings, the expenses included in the tax deduction may be incurred until 31 December 2022.

Use of measure

According to the data presented by the National Agency for the New Technologies, Energy, and the Sustainable Economic Development (ENEA) in its report on the Superbonus 110%, as of 30 November 2021, 69,390 incentivized building interventions were ongoing, corresponding to approximately €11.9 billion in investments, which will lead to deductions of more than €13.1 billion. 10,339 renovation works in condominiums have begun (62.9% already completed), representing 49.7% of total investments, while renovation works in single-family buildings and functionally independent real estate units amount to respectively 35,542 (75.9% already completed; 31.5% of total investments) and 23,508 (75.5% realized; 18.8% of investments).

Target groups

Workers Businesses Citizens
Does not apply to workers Sector specific set of companies
Applies to all citizens

Actors and funding

Actors Funding
National government
Company / Companies
National funds

Social partners

Social partners' role in designing the measure and form of involvement:

Trade unions Employers' organisations
Role No involvement as case not in social partner domain No involvement as case not in social partner domain
Form Not applicable Not applicable

Social partners' role in the implementation, monitoring and assessment phase:

  • No involvement
  • Main level of involvement: N/A


The social partners have not been involved.

Views and reactions

The social partners have not been involved.

Sectors and occupations

    • Economic area Sector (NACE level 2)
      F - Construction F41 Construction of buildings

This case is not occupation-specific.



Eurofound (2022), Tax deduction of the costs for renovation works, measure IT-2020-21/2148 (measures in Italy), EU PolicyWatch, Dublin,


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Disclaimer: This information has not been subject to the full Eurofound evaluation, editorial and publication process.