January 2023

Extension of the Superbonus 110% in 2023: what changes with the new budget law?

The new budget law reconfirmed, as from 1 January 2023, the so-called Superbonus 110%, the maxi-incentive for energy efficiency improvement schemes at home. However, both access and bonus disbursement modalities have changed. The main subjects affected by these changes are buildings and detached houses, condominiums and multi-family buildings with up to four units.

Superbonus for detached and single-family houses

For owners of detached houses or single-family buildings who have carried out at least 30% of works by 30 September 2022, the Superbonus remains intact and for them it will still be possible to deduct 110% until 31 March 2023.

Modalities change for those who carry out the works during the current year, starting from 1 January 2023 to 31 December 2023. In this case, the deductible rate is no longer 110% but drops to 90%. In addition, the requirements for access to the bonus change:

  • The property must be used as first home
  • Family income must not exceed Euro 15.000 per year

Superbonus for condiminiums and multi-family buildings

For condominiums and multi-family buildings with up to 4 units (belonging to different owners or to a single owner) it is still possible to benefit from Superbonus 110% in 2023, on the condition that the CILAS (certified commencement of works) or housing title application were submitted by 25 November 2022. Otherwise, 90% will be the deductible rate for the entire year 2023. Moreover, the deductible rate will continue to decrease in subsequent years, respectively 70% in 2024 and 65% in 2025.