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Database of national-level policy measures

Eurofound's EU PolicyWatch collates information on the responses of government and social partners to the COVID-19 crisis, the war in Ukraine, rising inflation, as well as gathering examples of company practices aimed at mitigating the social and economic impacts.

Factsheet for measure IT-2020-27/1619 – measures in Italy

Tax advantages on building and energy matters efficiency (Superbonus 110%)

Agevolazioni fiscali in materia edilizia ed energetica (Superbonus 110%)

Country Italy , applies nationwide
Time period Temporary, 01 July 2020 – 31 December 2021
Context COVID-19, Green Transition
Type Legislations or other statutory regulations
Category Promoting the economic, labour market and social recovery
– Support for spending, stimulus packages
Author Lisa Dorigatti (University of Milan) and Eurofound
Measure added 21 December 2020 (updated 11 January 2021)

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


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

Views and reactions

No information available.



Eurofound (2020), Tax advantages on building and energy matters efficiency (Superbonus 110%), measure IT-2020-27/1619 (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.