For members


Who can claim Italy’s building superbonus in 2023?

The Italian government is making changes to the popular ‘superbonus 110’ scheme from January 2023. Here's what this will mean for homeowners now completing - or starting - renovation work.

Who can claim Italy’s building superbonus in 2023?
Could you still claim Italy's building 'superbonus' in 2023? Photo: Karli Drinkwater/The Local

In the two years since it was introduced, Italy’s popular ‘superbonus 110 has given homeowners the chance to claim a tax deduction of up to 110 percent of the cost of renovation work. And it’s still going.

Some had expected Italy’s new government to scrap the superbonus altogether by the end of 2022, after funds were claimed in excess and problems with the credit transfer system caused major delays.

Italy’s current prime minister, Giorgia Meloni, has also been outspoken in her criticism of the scheme, which was introduced under a previous government led by Giuseppe Conte.

But while the superbonus will remain in place for 2023, it is set to undergo some major changes.

Under plans recently outlined by the government, from January the maximum available rebate will drop from 110 to 90 percent, and the scheme will exclude many of those who were previously eligible to claim.

The government has outlined the proposed amendments under Italy’s incoming fourth financial aid decree (known as the ‘decreto aiuti quater’).

Photo by Chris Barbalis on Unsplash

While these amendments are yet to receive final approval from parliament, they look all but certain to become law given the comfortable majority the new government enjoys in both houses.

Based on reports in Italian media, here are the details available so far of the changes to the superbonus expected from January 1st, 2023. 

What can homeowners claim in 2023?

Those renovating independent or single-family homes will be eligible for a rebate of up to a maximum of 110 percent on the cost of renovation works carried out until March 31st 2023 – as long as they can prove that at least 30 percent of the planned work had been completed by September 30th 2022. It isn’t yet clear exactly what type of evidence they will be asked to produce.

Those who started construction work in 2022 but did not reach the 30-percent completion status by September 30th, or can’t prove that they have done so, can still claim a rebate of up to 90 percent.

For renovation work on properties within apartment buildings or condominiums, a rebate of up to 110 percent will only be available to claimants who can certify the start date of the renovation works (Comunicazione di Inizio Lavori, CILA) by December 31st 2022.

The government extended the deadline, which was previously November 25th, after weeks of pressure from opposition forces and consumer groups.

For anyone who doesn’t present the CILA certificate by the December 31st deadline, the maximum available discount will drop to 90 percent of expenses in 2023. 

Note that, in all cases, the actual percentage homeowners can claim via the superbonus still depends on individual financial circumstances, with the maximum rebates only available to those paying the highest rates of tax.


Meanwhile, those who begin work on their property from January 1st, 2023 can also claim up to 90 percent – but there will be new, tighter criteria to meet which will mean many people will no longer be eligible to claim the superbonus at all.

From 2023, the bonus can only be claimed by the owner of the property undergoing renovation, and that property must be the owner’s first home (or abitazione principale).

Most importantly, the bonus will only be available to claimants with a household income not exceeding 15,000 euros in 2022.

While eligibility for most government incentives is based on a household’s ISEE number, the income of superbonus claimants will now be calculated through a new ‘family quotient’ (quoziente familiare) system.

The maximum amount that can be claimed will further drop in 2024 to 70 percent, and in 2025 to 65 percent, before the incentive is set to be withdrawn altogether.

The government is meanwhile still discussing further potential amendments to the decree which are aimed at fixing the stalled credit transfer system, according to reports. This issue has caused major delays to renovation works during 2022, as trade associations say some 50,000 construction companies are unable to access the bonus on behalf of clients.

Further information will become available once the decree covering these changes is converted into law.

Please note that The Local cannot advise on individual cases. For more information on claiming Italy’s building bonuses, homeowners are advised to consult a qualified Italian building surveyor or independent financial advisor.

See more in our Italian property section.

Member comments

  1. Does the rule about abitazione principle still apply if your property is part of a condominio where the other owners’ properties are indeed their primary residences but your isn’t?

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For members


KEY POINTS: The tax changes in Italy to know about in 2023

From a proposed 'flat tax' to VAT, Italy is planning a raft of changes that you should be aware of as part of longer-term reforms. Here's a quick overview.

KEY POINTS: The tax changes in Italy to know about in 2023

The Italian government is preparing a set of major reforms to the tax system by 2027, and the first changes set to come in to force over the next two years were announced on Thursday, March 16th.

The existing tax system in Italy, which has been in place since 1971, is often criticised for being overly complex and for placing too high a tax burden on employees and businesses – one of the factors regularly blamed for Italy’s longstanding problem with sluggish economic growth.

READ ALSO: Flat tax for all? Italy announces plan to overhaul tax system

Economy Minister Giancarlo Giorgetti has said the planned reforms will reduce this tax burden “gradually” and make investment and commercial activity in Italy “more appealing”.

Few details of the reforms were immediately given on Thursday, but here’s a look at what we know so far about the initial changes coming in 2023 and how they could affect you.

‘Flat tax’ and income tax changes

The government has confirmed it is planning changes to the way the amount of personal income tax you have to pay is calculated, and that it will push ahead with longer-term plans to bring in a so-called flat tax, which was one of the flagship promises made by the coalition of right-wing parties which took power following September’s general elections.

The coming reforms will initially reduce the number of income tax (Irpef) brackets from four to three, with the ultimate goal of a single tax rate for everyone by 2027 – when the current government’s term in office is set to end.

Irpef (Imposta sui Redditi delle Persone Fisiche) is the main income tax in Italy and applies to all employees, many self-employed workers (regular partita Iva holders, but not those on the flat tax rate) and pensioners.

This tax is the cornerstone of Italy’s fiscal system. It injected just shy of 206 billion euros into state coffers in 2022, accounting for around 38 percent of the country’s total tax revenue last year (544.5 billion euros).

The first reforms came in 2021, when the number of income tax brackets was cut from five to four to create the current system:

Current tax brackets:

   Income (annual)  Irpef rate
First bracket Up to 15,000 euros 23 percent (aliquota)
Second bracket Between 15,000 and 28,000 euros 25 percent
Third bracket Between 28,000 and 50,000 euros 35 percent
Fourth bracket Over 50,000 euros 43 percent

The coming change will reduce the number of tax brackets down to three by merging the second and third tiers into a single one.

The reforms are expected to set the three bands at 23 percent, 33 percent and 43 percent initially, and government officials have said that a more costly option under consideration would lower the second band to 27 percent.

No further details were immediately given on Thursday, and the draft outline approved by Italy’s cabinet still needs the green light from parliament and then implementation by the finance ministry.

This change means people who are currently in the second bracket will see their Irpef payments increase by two or three percent, whereas those who are now in the third bracket will benefit from a seven- or eight-percent cut.

VAT cuts

The government has also said it is looking at cuts to VAT (known as IVA in Italian) on various products – and reports suggest it could scrap it altogether on at least some essential goods.

Italy applies a standard 22-percent VAT rate to most consumer goods, and lower rates to essential items (for instance, 4 percent on bread). This can be surprising to people from countries where VAT is usually zero-rated on basic foodstuffs.

With the new tax bill, the government plans to lower rates on all consumer goods which households purchase regularly: so-called shopping cart goods.

READ ALSO: Cost of living: What are Italy’s best price comparison websites?

The government is also reportedly considering scrapping VAT on at least some essential purchases, though this was not announced on Thursday and no further details have emerged yet.

Italian consumer group Codacons estimates that scrapping the tax on essential items would save the average household up to 300 euros a year.


Lower corporation tax

Meloni’s government said it plans to cut corporation tax from the current rate of 24 percent to 15 for companies that create jobs and make investments in “innovation” – a move that was initially welcomed by business groups, who said they’re waiting for more details to come.

Tax ‘bonus’ cuts

The changes have not been costed yet, but the plan to bring in a flat tax is expected to cost the treasury around 10 billion euros.

The government says plans to recoup this sum partly by curbing many of the financial incentives currently available to Italian taxpayers.

Italy has a mind-boggling array of tax rebates and other incentives in place – over 600 in total – which collectively cost the state 165 billion euros a year. 

The 2023 tax reform is expected to cut the amounts available through these incentives, and will also mean fewer people are eligible to claim.

The government has already begun to curb some of Italy’s most popular – and costly – tax rebate schemes as of the beginning of this year; namely the building bonuses providing generous state-funded discounts on renovation work. This includes the so-called superbonus 110, which was initially cut back in January before being made almost completely unavailable in February.

EXPLAINED: Are any of Italy’s building ‘bonuses’ still available?

Ministers have not yet released any details as to which other incentives may be affected by planned cuts.

Property taxes simplified

The taxes paid when buying property in Italy are notoriously hefty, with experts often advising buyers to budget around an additional ten percent of the purchase price in order to pay the various taxes and charges involved.

While there’s no sign that these costs will be lowered anytime soon, some of them are set to be streamlined: the upcoming bill will merge stamp duties (imposte di bollo) and cadastral taxes (imposte catastali) into a single fixed-rate fee which ministers hope will somewhat simplify the process of buying a home.

The Local will report further details of the upcoming tax changes once they become available.