What is the Superbonus 110%

The CD. Superbonus is a benefit provided by  Relaunch Decree  which raises the deduction rate for expenses incurred from 1 July 2020 to 30 June 2022 to 110% , for specific interventions in the field of energy efficiency , anti-seismic interventions , installation of photovoltaic systems or infrastructures for charging electric vehicles in buildings .

Additional six months (31 December 2022) for expenses incurred for condominium works or carried out on the common parts of buildings consisting of two to four distinctly stacked real estate units, owned by a single owner or co-owned by several individuals if, on 30 June 2022, at least 60% of the total intervention was completed.

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Instead of the direct use of the deduction , it is possible to opt for an advance contribution in the form of a discount on the invoice applied by the suppliers of the goods or services or, alternatively, for the assignment of the credit corresponding to the deduction due.

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For further information https://www.agenziaentrate.gov.it/portale/superbonus-110

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