Superbonus: here are the rules, requirements and limits


The Superbonus in 2023 will remain one of the most expensive, but also one of the most advantageous for citizens. Beware, however, of the new limits and requirements. Here are all the rules for 2023 in detail. The rate will drop to 90%. It will cover all expenses, excluding those for the works in the condominiums with Cilas deposition by the end of 2022. 


The deadlines to remember are: by 25 November or by 31 December, for resolutions already approved by 18 November. All this also applies to the so-called “family” condominiums. Finally, the 110% tax discount is valid for demolition and reconstruction works, if requested by 31 December 2022. For those who have completed 30% of the works by 30 September, the 110% Superbonus is valid until 31 March 2023, then it drops to 90%. For those who do not fall into this case there are new rules. Only those who have used that home as their main residence and with a reference income of less than 15,000 euros per year will benefit from the discount. 

From 1 January, it will only be possible to contact construction companies that possess or have applied for SOA certification for contracts of over 516 thousand euros. The spending limits for the thermal coat remain as in 2022. They range from 30,000 to 50,000 euros depending on the type of home. The interventions on the common parts of the buildings, on the other hand, cost between 15,000 and 30,000 euros. Here are the new deadlines for the Superbonus:

  • single-family buildings: the deadline for the 110% discount is 31 December 2022, if 30% of the works have been completed by 30 September. The discount drops to 90% for those with an income of less than 15,000 euros
  • Iacp buildings and similar bodies: 31 December 2023 provided that 60% of the works are completed by 30 June 2023. With a 110% or 90% discount depending on when the Cilas was deposited
  • condominiums and buildings with single ownership and with a number of dwellings from 2 to 4: the deadline is December 31, 2023. With a 110% or 90% discount, always depending on when the Cilas was filed

New in 2023 is an expansion of the disposals that can be made in the banking system . The first assignment can be made to anyone. The others are valid only if you turn to the financial system regulated by law. Up to three transfers can be made , the banks can then give their credits to current account holders with a VAT number at any time. Those who purchased credits up to 31 October can use them in up to 10 installments.


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