Background information

In order to support a green recovery, Law Decree No. 34 of 20 May 2020 introduces the so called Superbonus 110%. The measure raises to 110% the deduction rate of expenses incurred for specific interventions in the field of energy efficiency, anti-seismic interventions, installation of photovoltaic systems or infrastructure for charging electric vehicles. Expenses have to take place from 1 July 2020 to 31 December 2021.

Content of measure

The Superbonus 110% is due in the event of restructuring interventions aimed at:

• thermal insulation on the casings,
• replacement of winter air-conditioning systems,
• anti-seismic measures.

To obtain the 110% deduction, the interventions, on the whole, must ensure the improvement of at least 2 energy classes of the building.

As an alternative to the direct use of the deduction, it is possible to opt for an advance contribution in the form of a discount from the suppliers of the goods or services (discount on the invoice) or for the transfer of credit corresponding to the deduction due.

The total amount of resources allocated for the measure is €14.5 million over the period 2020-2032.

Use of measure

No information available

Target groups

Workers	Businesses	Citizens
Does not apply to workers		Applies to all citizens

Actors and funding

Actors	Funding
National government	National funds

Social partners

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

	Trade unions	Employers' organisations
Role	No involvement	No involvement
Form	Not applicable	Not applicable

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

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

Involvement

Social partners were not involved in the design, implementation and monitoring of the measure.

Views and reactions

No information available.

Sources

• 19 May 2020: Law Decree No. 34 of 2020 (www.gazzettaufficiale.it)