The 110% tax credit: what is it and how to obtain it

The so-called DL Rilancio (Relaunch Decree) introduced – for some projects aimed at energy efficiency and seismic safety upgrades of apartment buildings, single-household buildings or properties situated within multi-household buildings that are functionally independent with one or more independent entrances from the outside – the possibility to benefit from a “Superbonus”: a tax credit equal to 110% of the costs incurred between July 1, 2020 and June 30, 2022* (to be divided, for those who are entitled to it, into five annual equal amounts relating to the costs incurred in the years 2020 and 2021, and into 4 annual equal amount for works carried out in 2022) that apply to particular types of projects that comply with minimum requisites indicated within the Law Decree no.34 of May 19, 2020 (converted with modifications by Law no.77 of July 17, 2020, which entered into force on July 18, 2020, and as modified by the 2021 Budget Law that entered into force on January 1, 2021).

* The extension of the Superbonus until June 30, 2022 is subject to definitive approval by the Council of the European Union.

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