In recent years, the Superbonus has represented a powerful incentive for the energy and seismic requalification of buildings in Italy. With the budget bill for 2025, new provisions are foreseen that will influence access to this benefit: a limit for new requests starting from 2025 and the possibility of spreading the expenses incurred in 2023 over ten years.
These changes aim to improve the management of tax credits and reduce the economic impact for beneficiaries.
But what exactly do these new developments mean for Italian taxpayers?
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Stop the Superbonus from 2025: who will be able to benefit from it
According to the budget bill, a limit to the Superbonus will be introduced from 2025: only certain categories of beneficiaries will be able to access it. In particular, the deduction rate, set at 65%will be reserved for condominiums, natural persons who carry out work on buildings consisting of two to four real estate units (even if owned by a single owner), and third sector bodies.
Therefore, all interventions initiated will be excluded after October 15, 2024a date that has already passed, which represents a time constraint for the issuing of the CILAS or the qualification necessary for the works.
This limit was inserted to contain public spending and guarantee access to resources only for interventions already started, reducing the impact of new applications. However, it is not excluded that this provision will be reviewed when approving the budget, also in consideration of possible political pressures and affected beneficiaries.
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Installments over 10 years for the Superbonus
Among the innovations introduced in the 2025 budget bill, the possibility emerges for beneficiaries of the Superbonus to spread the deduction relating to expenses incurred during 2023 in installments over ten years. This measure exclusively concerns expenses that can be supported with the Superbonus and offers a breathing space financial aid to taxpayers who, in some cases, are unable to fully use the deduction in four years due to insufficient tax capacity.
To take advantage of the installment plan, taxpayers must submit a supplementary tax return within the deadline for the return for the 2024 tax period.
In the event that the supplementary declaration highlights a greater tax debt, the payment can be made without penalties or additional interest by the deadline of the tax balance for 2024.
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Ten-year installment obligation for 2024 expenses
A further innovation concerns the eligible expenses incurred in 2024: the bill establishes the mandatory payment of installments over ten years for the Superbonus. This provision was introduced with the aim of decongesting the tax credit market, limiting the use of credit assignment.
The change is also aimed at taxpayers who, in the absence of tax capacity, would not have been able to take advantage of the deduction within the established deadlines.
The choice of a ten-year installment plan for 2024 expenses responds to the need to make the Superbonus economically sustainable in the long term, both for taxpayers and for state coffers. This measure could represent an opportunity for those who wish to take advantage of the incentive, offering greater flexibility and a lower annual tax burden.