How to get it and how it works
The 110% Super bonus is the incentive offered by the Relaunch decree to encourage the renovation of homes, intending to make them more comfortable and safe. Thanks to the Super bonus you can deduct 110% of the expenses incurred from 1 July 2020 to 30 June 2022 for energy efficiency works (Ecobonus 110%) and anti-seismic upgrading (Sismabonus 110%) on residential buildings.
Who can take advantage of the Eco bonus?
You can take advantage of the 110% Super bonus if you live in a single-family house, in a multi-family building, or in a condominium (for condominiums the deadline of 30 June is extended until 31 December 2022). You can benefit from it even if the house or apartment is not owned by you. In addition, the 110% discount for renovations with the Super bonus also applies to second homes.
To take advantage of the 110% Ecobonus (or Super Ecobonus) at least one driving intervention must be made between the thermal insulation of the building envelope – for example by installing the thermal coat – and the replacement of the existing thermal systems. One or more towed interventions, such as the installation of the photovoltaic system, can be “hooked” to these main interventions. Instead, the Sismabonus 110% (or Super Sismabonus) is valid on the expenses incurred from 1 July 2020 to 31 December 2021 for the anti-seismic retrofitting of buildings in seismic zone 1, 2, or 3, which you can follow with towed interventions.
The Super bonus subsidy entitles you to a 110% tax deduction of the expenses you incur for energy efficiency works and anti-seismic works, in annual installments. As an alternative to the tax deduction, you can choose to take advantage of the incentive in the form of a discount on the invoice, applied by the company carrying out the work, or by transferring the credit to third parties (your bank or other financial intermediaries).
How to get the Ecobonus and the Sismabonus at 110%?
Check with a qualified technician (engineer, architect, surveyor) which renovation interventions, among those facilitated at 110% with Super bonus, your home may need.
Before the start of the construction site, he presents the necessary building procedure to the Municipality (CILA, sworn communication of commencement of works, Super bonus may be sufficient).
Contact the company that will carry out the work.
Choose how to pay for the renovation: directly, to obtain a 110% tax deduction, or by opting for a discount on the invoice or credit transfer.
How does the Eco bonus 110% work?
The interventions, between towing and towing, must improve the energy characteristics of the building by at least 2 classes. If this is already in class A3, the second-best, 1 class is sufficient, the one necessary to arrive in A4, the highest. The technician must evaluate the feasibility of this class “leap”, which must be tested with a double energy performance certificate (APE), one calculated before and one after the work by an accredited certifier. Furthermore, the interventions must comply with the technical requirements for energy redevelopment set by the Minister of Economic Development (MISE) with a directorial decree of 6 August 2020.
Therefore, to request the Super Ecobonus on energy efficiency works you must obtain from a qualified technician the asseveration that certifies compliance with the technical requirements established by the MISE and the appropriateness of the expenses made. The EPAs and the certification must also be sent to ENEA – National Agency for New Technologies, Energy and Sustainable Economic Development -, the body which, together with the Revenue Agency, verifies that the conditions are in place to qualify to deductions.
Similarly, the certification demonstrating the effectiveness of the interventions and the appropriateness of the expenses for the anti-seismic interventions facilitated with Super Sismabonus must be requested from the professionals who have dealt with the structural design, the construction management, and the static testing. The effectiveness of the anti-seismic interventions is assessed according to the provisions of the Ministry of Infrastructures and Transport with ministerial decree n.
Before opting for the discount on the invoice or the assignment of credit bond, with communication to the Revenue Agency, you must also obtain the compliance visa on the documentation prepared to request the Super bonus, issued by an authorized intermediary (for example your accountant) or from a CAF. Expenses for the issue of APEs, sworn translations, and compliance visas are also deductible at 110%.