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The superbonus is an instrument provided for by the Relaunch Decree (DL 34/2020) that raises to 110% the rate of deduction for expenses incurred from 1 July 2020 until 2023 for specific energy efficiency and anti-seismic safety works, including refurbishment works on building stock carried out on residences.
One of the main aspects is the possibility of opting for selling tax credits or discounting an invoice, instead of directly deducting over five years those expenses incurred by the ultimate beneficiaries (condominiums, individual owners, as well as former IACP [housing associations]). In this context, in order to implement the superbonus provisions and provide companies with liquidity, SGR has set up an alternative investment fund, the “Euregio+ Green Economy”. A series of tools will be made available in the first quarter of 2021 in the Public Administration section, including a platform to guide the process of accrual and subsequent sale of tax credits and the electronic auctions with which anyone can purchase such tax credits.


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