With the arrival of the new Budget Law, the Super bonus 2025 will undergo substantial changes, including a significant restriction of access to the benefit and a new possibility to pay in installments the expenses incurred in 2023.
These updates aim both to contain public spending and to allow those who have already made investments to dilute the tax deduction over time.
Let’s look in detail at the news and implications for taxpayers.
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Stop the Superbonus 2025: who will still be able to benefit from it?
In 2025 the Superbonus will only be available to some specific individuals. Condominiums, third sector bodies and owners of buildings with a maximum of four units, including single-ownership ones, will be able to access it.
The subsidized rate will be reduced to 65%, unlike the previous, higher percentages. However, to benefit from the deduction, the works must be considered “started” by 15 October 2024. The date in question corresponds to the approval of the bill by the Council of Ministers, but places stringent time limits.
For individual interventions, in fact, it will be necessary to present the CILAS (Certified Notice of Commencement of Works) within the established deadline. For condominiums, in addition to the CILAS, the assembly resolution will be mandatory, while for demolition and reconstruction works it will be essential to request the qualification.
Any initiative taken after 15 October 2024 will be excluded from the Superbonus, limiting new requests and raising doubts among potential beneficiaries.
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Installing the 2023 Superbonus in installments: a solution for fiscal capacity
The Budget Law also introduces a new option for those who have incurred expenses for the Superbonus in 2023. These taxpayers will be able to opt for a ten-year installment of the deductions, rather than dividing them over just four years.
Access to this solution will be subject to the presentation of a supplementary tax return, to be completed within the deadlines set for the 2024 tax period.
In the event that the supplementary declaration highlights a greater tax debt, payment can be made without penalties or interest within the deadline set for the payment of the taxes. This flexibility is designed for those who, for various reasons, do not have sufficient fiscal capacity to fully exploit the bonus in just four years.
With a smaller annual instalment, the measure aims to facilitate the full use of the tax credit for a greater number of beneficiaries.
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Obligation to pay in installments for the 2024 Superbonus
A further change concerns the expenses that will be incurred in 2024. Starting from this year, in fact, ten-year installment payments become mandatory. The decision seems aimed at better managing the public budget and the tax credits accumulated by taxpayers.
This measure leaves taxpayers no margin of choice, aiming instead at a gradual reimbursement that helps avoid situations of blocked credit and reduces the annual tax burden.
With the obligation to spread the benefit over ten years, the government intends to offer a stable solution to those who have invested in renovations, but without weighing too much on state spending.
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Final thoughts
The 2025 Superbonus and the new installment rules represent a significant evolution for the construction and tax sectors. If on the one hand the limitations on access to the subsidy seem to be intended to slow down the number of requests, on the other the possibility of spreading the 2023 expenses over ten years appears to be an advantage for those who have already started work, but fear not being able to take full advantage of the bonus.
With the new provisions, the government’s objective is to balance support for energy redevelopment and the sustainability of the tax system.
