The Superbonus in an Italian condominium: how it works and what remains

The condominium Superbonus is the tax relief that allows part of the cost of energy efficiency and seismic risk reduction works on the common parts of a building to be deducted. Born with a 110% rate, it has been progressively reduced over the years. To understand what remains today you must distinguish the year in which the expense is incurred, because the rate changes year by year and access to the relief is now tied to strict requirements.

The condominium Superbonus rate in 2025

For expenses incurred by owners in 2024 the deduction rate is 70%. For expenses incurred in 2025 the rate falls further to 65%. The percentage applies uniformly to the eligible types of work, both energy and anti seismic, on the common parts. The gradual reduction reflects the legislator's choice to accompany the phasing out of the relief in its original form.

The requirements to reach 65% in 2025

The 65% deduction for expenses incurred in 2025 does not apply automatically to all condominiums. It applies only to works for which, as at 15 October 2024, two conditions are met: the resolution of the meeting approving the execution of the works must already have been adopted, and the certified notice of start of works, the CILA, must already have been filed. Those who had not completed these steps by that date cannot benefit from the 2025 rate.

The role of the meeting resolution

The resolution by which the meeting approves the execution of the works is a decisive step, not merely a formal one. It is the date of the resolution, together with that of the CILA, that fixes the entitlement to the rate. For this reason the timing of meetings and the correct minuting of decisions are elements that directly affect the possibility of accessing the relief.

The instalment plan for the deduction

A significant change concerns the way the deduction is recovered. Alongside the ordinary split, there is the option to spread the deduction over ten equal annual instalments. The ten year plan makes the benefit more accessible even to those with limited tax capacity, because it distributes the relief over a longer period and in lower annual portions.

The deadlines for condominiums

For condominium works that meet the requirements, the reference is to expenses incurred by 31 December 2025. Once that date passes, the window for the 2025 rate closes. It is therefore important to monitor the actual payments, because what counts is when the expense is incurred, not when the works are completed or invoiced.

Accounting for the Superbonus in a condominium

Subsidised works require orderly accounting: expenses must be tracked per intervention and per owner, with the supporting documentation attached. The split among owners follows the thousandth tables or specific criteria, and each individual share determines the deductible amount for that person. Disorderly accounting makes it hard to reconstruct the shares and complicates any checks. In the event of an inspection, being able to trace each payment quickly to its invoice and to the bank transfer made is what separates a solid file from one exposed to challenges, and it protects both the condominium and the individual owners who intend to claim their share as a deduction.

From credit transfer to direct deduction

One of the deepest changes from the early days of the Superbonus concerns how the benefit is turned into cash. In the initial phase many condominiums used the transfer of the credit or the invoice discount, which allowed them not to advance the money and to pass the tax advantage to banks or contractors. With the later legislative measures these options were heavily restricted, with residual exceptions for specific situations. Today the prevailing scenario is direct use of the deduction by owners in their own tax return. This shifts the focus onto each person's tax capacity, that is the ability to absorb the deduction against the taxes due, and it is precisely in this context that the longer instalment plan becomes valuable. Before resolving on the works it is therefore essential to understand how each owner will actually recover their share, to avoid a theoretical benefit remaining partly unused.

What to check before starting the works

• The year in which the expenses will be incurred, which sets the applicable rate.
• The presence of the meeting resolution and the CILA within the required terms.
• The correct split of expenses among owners according to the thousandths.
• The method of recovering the deduction, including the ten year plan.
• The completeness of the documentation supporting each intervention.

Managing the Superbonus with software

Management software helps keep the condominium Superbonus under control by tracking expenses, resolutions and allocations per intervention. AmministraPro records expenses per owner, produces the thousandth allocations and stores the related documentation, keeping the tax management of works on the common parts orderly. You can see how it works on the features page or compare the plans in the pricing section.