Description
This program offers a tax deduction of up to 110% for energy-efficient renovations such as insulation, heating system upgrades, and solar panel installations. Beneficiaries can transfer the tax credit to contractors or banks, allowing for immediate cost coverage without upfront payments. The tax deduction is gradually decreasing: 110% for expenses incurred before the end of 2023, 70% for 2024, and 65% for 2025.
level of support
National
type of funding
Tax Incentives
Funding amount
110% of project costs for expenses before 2024, reducing to 70% in 2024 and 65% in 2025
Eligibility criteria
Open to homeowners, condominium associations, cooperative housing organizations, and energy communities engaged in building renovations in Italy
Application Process and Timeline
The process requires obtaining an Energy Performance Certificate (EPC) to determine the current energy class of the building. After the completion of renovations, tax deductions can be claimed over a 5-year period or transferred to contractors to cover upfront costs.
Evidence Of Success
The combination of the Conto Termico incentive scheme, supporting renewable heat installations, and the 110 % Superbonus for energy efficiency in buildings allowed Italy to hit a record year for solar thermal in 2021. According to the industry association ANIMA, 225,000 m2 of collector area (158 MW) were installed in 2021, growth of +83 % relative to 2020. This represents a complete trend change after more than a decade of decline.
Expert Opinion
Superbonus 110% has been a key driver in the resurgence of Italy’s solar thermal market and overall energy efficiency efforts. The program's unique feature is its 110% tax reduction, which covers energy efficiency measures, including solar installations and insulation upgrades. A major advantage is the ability to transfer the tax credit to contractors, allowing homeowners to avoid upfront costs. This has made large-scale energy renovations accessible to citizens and communities.
