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
|Country||Italy , applies nationwide|
|Time period||Temporary, 01 July 2020 – 31 December 2021|
|Context||COVID-19, Green Transition|
|Type||Legislations or other statutory regulations|
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)|
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.
The Superbonus 110% is due in the event of restructuring interventions aimed at:
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.
No information available
|Does not apply to workers||Applies to all citizens|
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:
Social partners were not involved in the design, implementation and monitoring of the measure.
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, https://static.eurofound.europa.eu/covid19db/cases/IT-2020-27_1619.html
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Disclaimer: This information has not been subject to the full Eurofound evaluation, editorial and publication process.