The guide to the "Superbonus 110%" with all the updates made by the 2021 Budget law, which has expanded the scope of the measure known as Superbonus, is available on the Inland Revenue website, in the appropriate section "the Agency informs".
This is the deduction rate increased to 110% of the expenses incurred from 1 July 2020 to 31 December 2021, against specific interventions in the field of energy efficiency, seismic risk reduction interventions, installation of photovoltaic systems as well as infrastructure for charging electric vehicles in buildings. The 2021 Budget Law (Law No. 178 of 30 December 2020) extended the Superbonus to 30 June 2022 (and, in certain situations, to 31 December 2022 or 30 June 2023) and introduced other significant changes to the rules governing the facilitation.