Superbonus 110%: reached 117.2 billion euros in March


Emma Potter

In the latest update provided by Enea, the data relating to the use of the 110% superbonus for the month of March 2024 offers a significant insight into the impact of this measure on the economy and the national construction sector.

With a total of investments eligible for deduction reaching the figure of 117.2 billion euroscompared to the 111.5 billion of the previous month, a growth trend is evident which confirms the importance of the superbonus as a driving force for the energy requalification of Italian buildings.

A growing budget: data for March 2024

In March 2024, Enea recorded a significant increase in investments linked to the 110% Superbonus, reaching 117.2 billion euros of investments eligible for deduction. This represents a increase of over 5 billion euros in just one month.

The percentage of completed works eligible for deduction stands at 95.2%, with total investments for completed works reaching 111.6 billion euros.

A crucial aspect to highlight is the increase in the cost for the State, which stands at 122.2 billion euros, highlighting a growth of almost 8 billion in just 30 days. These numbers reflect not only the high adherence to the superbonus by Italian citizens but also the significant impact on the state budget.

Distribution of Investments by Building Type

Analyzing the March 2024 data provided by Enea, an interesting distinction emerges relating to the type of properties involved in the 110% superbonus.

Interventions on condominiums represent the largest portion, with a total of investments amounting to 78.6 billion euros. This data highlights the tendency to invest in large-scale energy redevelopment interventions, optimizing resources and benefits.

As for the single-family buildings, investments amounted to 28.6 billion euros. Units functionally independent real estatesuch as terraced houses or small residential complexes, have seen investments of 11.5 billion euros, while a curious fact concerns the castlesfor which an average investment value of 242,212.39 euros was recorded.

The end of the 110% Superbonus,

Legislative Decree no. 39/2024, recently published in the Official Journal, introduces significant restrictions on the transfer of credit and invoice discounts, as well as new procedural obligations and limitations that restrict access to benefits.

Among the measures introduced, the following stand out cessation of invoice discount and credit assignment for specific categories, such as interventions on architectural barriers, public housing, housing cooperatives and non-profit organizations, with the exception of works already started or in seismic areas.

Furthermore, a deadline is imposed for the communication of the credit transfer option of 4 April 2024, the obligation of prior communication, the blocking of bonuses for tax debtors, and specific anti-fraud measures for the transfer of ACE credits.

It is important to underline that the restrictions do not apply to interventions on properties affected by earthquakes in Abruzzo, Lazio, Marche and Umbria, with a dedicated fund of 400 million euros for 2024, of which 70 million reserved for the seismic events of 6 April 2009.