Italy Superbonus 70% 2025: Home Renovation Tax Credit Update

Italy Superbonus 70% in 2025

Italy’s famed Superbonus transitions to a 70% deduction in 2025. Homeowners can still benefit from significant tax credits for energy efficiency and seismic upgrades, but stricter documentation and project timelines apply.

Eligible Projects

• Thermal insulation and façade upgrades meeting specific energy improvement thresholds.
• Replacement of heating systems with high-efficiency or renewable solutions.
• Seismic retrofits in qualifying zones.

Accessing the Credit

Taxpayers can spread the 70% deduction across four annual returns or transfer it to contractors/financial institutions via invoice discounts or credit transfers (subject to ongoing limitations). Ensure compliance with ENEA filings and obtain asseverations from certified professionals.

Practical Advice

Secure building permits, assemble documentation (APE certificates, CILA filings), and verify contractor compliance with anti-fraud rules. Set realistic timelines—projects must reach defined milestones before year-end to claim the 2025 rate.

Recommendation: Work closely with engineers and commercialisti to prevent documentation errors that can jeopardise the deduction or trigger clawbacks.