Superbonus 2024: towards an extended deduction and controls by the Municipalities


Emma Potter

The debate on the Superbonus is renewed with proposals that could extend the period of use of the deductions by up to 15 years and increase the involvement of Municipalities in controls.

These changes, contained in the amendments to the bill converting Legislative Decree 39/2024, aim to optimize the effectiveness and supervision of one of the most significant tax incentives for the Italian construction sector.

Superbonus deduction: extension proposals

The amendments recently presented to parliament suggest the possibility of extend the deduction period of the Superbonus for expenses incurred starting from 1 January 2023.

In particular, it is proposed to spread the deduction over a period of 10 years, with the possibility of extending it up to 15 years.

This change would not be mandatory; rather, it would provide Superbonus beneficiaries with the freedom to choose based on their financial needs. Once the 10-year deferral option has been chosen, this decision would become irrevocable and should be indicated in the tax return for the 2024 tax period.

Strengthening of Municipal Controls

In an attempt to guarantee the correctness and transparency of building interventions benefiting from tax breaks, amendments are being evaluated which provide for a strengthening of controls by the Municipalities.

An amendment proposed by the League suggests that the Municipalities implement an extraordinary verification plan to ensure the correspondence between the qualifications granted and the interventions actually carried out.

To encourage the Municipalities' commitment to these activities, it is proposed to assign them 50% of the increased sums definitively collected, including the amounts deriving from any sanctions. The control procedures and management of the recovered financial resources should be outlined through a joint decree of the Ministry of Economy and Finance and the Ministry of Infrastructure and Transport.


The implementation of the new amendments to the Superbonus, with a possible extension of up to 15 years for the deduction of expenses and a significant increase in controls by Municipalities, represents a potential turning point for the construction sector and Italian housing policy .

The flexibility offered to beneficiaries and the strengthening of local oversight could improve both the effectiveness of the incentive and its long-term sustainability, despite the structural challenges that many municipalities may face in adopting these new responsibilities.