
Italy's Superbonus is a 110% tax credit of the expenditure made in order to improve a home’s energy efficiency, as well as lower its seismic risk. How does the 110 per cent superbonus work for non-residents in Italy? Let's find out how non-Italians can benefit from this tax rebate scheme, including Italy's 110% Ecobonus.
A person who is not a resident in Italy, but who owns a house in the country and wishes to carry out some improvement work, can apply for Italy's superbonus via Italy's Tax Agency, l'Agenzia delle Entrate. The tax agency has recently clarified that even if someone is a non-resident, they are allowed to take advantage of this transfer of the tax credit corresponding to the deduction due. After questions were raised about who exactly could benefit from the Superbonus 110 in Italy, the Italian Tax Agency published that the recipients of this rebate includes "all persons, both Italian or non-Italian citizens which own the property of a house or a building in Italy".
The Italian Tax Agency in previous clarifications repeatedly stressed the importance of having taxable income in order to access the 110% superbonus. However, the latest clarifications state that it is irrelevant whether or not the income is actually taxed for IRPEF (income tax) purposes. In essence, even the presence of income subject to substitute tax (e.g. the flat-rate scheme for VAT holders) paves the way for access to the tax deduction and the same applies to non-resident taxpayers who own property in Italy.
The Superbonus 110% in Italy can be used for various purposes, including work carried out in order to improve thermal insulation, air conditioning systems, efficient heating systems, and/or work that aims to reduce seismic risks. If one the aforementioned is carried out, then those who take advantage of the scheme can also use the bonus for other purposes, including solar panels, electric car charging systems and for changing windows and doors. Take note the tax discount for work done under the Superbonus, Ecobonus or other bonuses in Italy is valid for a maximum of 2 different properties.