Super bonus vs. Ecobonus: which incentive to choose for your home?


Emma Potter

In the panorama of tax incentives for building redevelopment, the Superbonus represented a real revolution until recently. However, recent regulatory developments and market conditions have significantly reduced the attractiveness of this measure, especially for those considering starting condominium works nowadays.

The main reason is easy to understand: without having paid even an invoice for the work, you are not entitled to the transfer of credit or the discount on the invoice, options which have made the Superbonus extremely advantageous.

Faced with this situation, theOrdinary ecobonus appears to be a more reasonable and advantageous choice, guaranteeing tax deductions of 50%, 65% up to 75% (for interventions on common parts of the condominium), a percentage which can increase by a further 10 percentage points if the works include static consolidation interventions foreseen by the Earthquake Bonus.

This raises a question: Does it still make sense to opt for the Superbonus for home improvement today?

The economic and bureaucratic comparison between Superbonus and Ecobonus

Beyond the mere percentage comparison between the deductions offered by the Superbonus and the Ecobonus, there are substantial differences regarding the bureaucratic aspect and the technical requirements.

The Superbonus, in fact, imposes much more stringent requirements, such as the improvement of at least two energy classes of the building. These requirements, although aimed at increasing the energy efficiency of buildings, lead to greater complexity in the bureaucratic process and an inevitable increase in costs and times for carrying out the works.

In this context, the ordinary Ecobonus presents itself as a less onerous and more agile solution, especially considering that the tax authorities no longer cover the entire amount of the works as previously.

The simplified management and the lower economic burden make the Ecobonus a more suitable choice for a wide range of citizens, especially for those who do not have a high tax capacity or have a limited taxable income.

The ease of access and the reduction of costs translate into a more inclusive incentive, capable of better adapting to the renovation needs of the existing building stock without excessively burdening taxpayers' finances.

The necessary obligations: a mandatory step to access the incentives

Bureaucratic formalities represent a fundamental stage in the building renovation process, whether you opt for the Superbonus or the ordinary Ecobonus.

While some of these requirements may seem trivial, ignoring them can result in significant costs. An example is the need to carry out the sworn Notice of Commencement of Work (CILA) or, in certain cases, the Certified Report of Commencement of Activity (SCIA) or even the Building Permit (PdC).

These steps require the intervention of a qualified professional and are essential to ensure that the work is carried out in full compliance with current regulations. Furthermore, payment via wire transfer remains an unchanged requirement.

For works of a certain size, no less important obligations are added such as communication to the Local Health Authority for scaffolding and major excavations and SOA Certification for works worth more than 516 thousand euros, highlighting the need for transparency and safety in the construction sector .

The differences in the communication processes for Ecobonus and Superbonus

When talking about incentives for the renovation and energy efficiency of buildings, communication processes with the competent authorities become a key element. For the ordinary Ecobonus, for example, a certification of the adequacy of the expenses is necessary. This requirement applies to all eligible works, with the exception of those with an amount of less than 10 thousand euros.

Furthermore, for interventions that involve energy savings, such as changing window and door frames, electronic communication to Enea is required. This step is essential to ensure that the interventions carried out actually meet the energy saving standards required by law.

On the other hand, for the Superbonus, the legislation provides for even more stringent communication obligations. Recently, the obligation has been introduced for those who have work in progress eligible for the Superbonus to communicate the amount of expenses incurred and to provide a spending forecast for the future, with heavy penalties for those who neglect these provisions.

Conclusions: navigating between Ecobonus and Superbonus

The choice between Ecobonus and Superbonus has never been so complex and multifaceted as in this historical moment. While on the one hand the Superbonus represented a significant turning point in the energy and seismic requalification of buildings in Italy, recent regulatory changes and market conditions have limited its accessibility and attractiveness.

The ordinary Ecobonus, with its deductions and the addition of benefits for static consolidation interventions, appears to be a pragmatic and accessible option for the majority of taxpayers.

These considerations reflect the need for an in-depth preliminary assessment before starting renovation works, taking into account not only the economic aspect but also the bureaucratic one.