Superbonus (Italian tax relief)

The Superbonus is an Italian tax incentive that allowed a large share of the costs of energy-efficiency and seismic-strengthening works — such as thermal insulation, replacement of heating and cooling systems, and photovoltaics — to be deducted from tax. The measure has been progressively scaled back and now applies with different rates and conditions depending on the year and the type of work.

Conditions change every year and require precise technical and documentary requirements (assessments, compliance checks, filings with the Italian tax agency). To find out whether a project still qualifies, always check the rules in force with your technician or accountant.