Superbonus 110%: the importance of the transfer date, the clarification of the AdE


Emma Potter

The Super bonus 110% it represented an important opportunity for condominiums and property owners who intended to carry out energy requalification interventions. However, payment methods and timing can be confusing.

Recently, the Internal Revenue Service provided a crucial clarification regarding bank transfers arranged by 31 December 2023.

What happens if the payment is made in the last days of the year? And what are the criteria for allocating expenses?

Read on to discover the answers to these key questions.

The clarification from the Revenue Agency

According to answer no. 137 of 20 June 2024 of the Revenue Agency, if a condominium has arranged for a bank transfer for expenses that give entitlement to the Superbonus by 31 December 2023by complying with all the other requirements required by the law, can access the benefit to the extent of 110%.

This principle is based on cash criterionaccording to which the expenses are considered incurred when the order is given to the bank, regardless of the date of debit on the current account.

The specific case: a minimal condominium

The request for ruling presented to the Revenue Agency concerns a condominium owner responsible for making payments relating to the works of a minimum condominium without an administrator.

The payments, arranged via home banking on 30 December 2023, show the execution date as 2 January 2024. Despite the postponed execution date, the date of entry of the transfer order, being prior to 31 December 2023, allows us to consider the expenses incurred in 2023.

In the case in question, the condominium assembly had approved an energy requalification intervention with external thermal insulation and other driven interventions, achieving the double leap in energy class required for access to state benefits.

The Cila was presented on 25 November 2022, thus confirming compliance with the conditions for the use of the Superbonus in the amount of 110% for expenses incurred by 31 December 2023.

Cash principle and practical application

The Revenue Agency reiterated that, according to the cash principle, the relevant moment for making the bank transfer is the one in which payment order is given to the bank.

This principle was also confirmed during a meeting with the specialized press in February 2024. Therefore, in the specific case, the transfer ordered in 2023 allows the instant to access the Superbonus to the extent of 110%.


In conclusion, the Internal Revenue Service’s clarification offers valuable guidance for condominium owners making payments at the end of the year. Ensuring that the payment order is placed by December 31st is crucial to benefit from the 110% Superbonus.

This cash principle guarantees that taxpayers can effectively plan energy requalification interventions and take full advantage of the benefits provided.