OFFICIAL: Superbonus 110 is back | “Resurrected from the realm of the dead”: you can redo your home at state expense

Back to the Superbonus 110%: as they say on the web he would have returned from the kingdom of the dead, it seems absurd, but it is not.

It seemed that we had to resign ourselves to no longer being able to benefit from the Superbonus 110%, the decrees were clear from the beginning and the measure that had caused so much talk in the past years, had been definitively eliminated from the Italian economic scenario. It was all due to the usual crafty people who had exaggerated a bit in its use.

Yet recently there seems to have been a dramatic turn of events, the much talked about financial aid has reportedly returned and the news has made many people jump off their sofas to the point that on Twitter there have been some rather funny comments chasing each other: “Resurrected from the dead: you’ll redo your house at the expense of the state”, this is just one of many.

The Revenue Agency has given new life to the economic measure, which in the updated guide to the 2025 declarations has clearly indicated that there are some cases in which this rate can still be applicable.

Obviously, it is easy to imagine how this is a unique and rare event that will not happen again so easily.

Superbonus 110 still alive: here's what you need to know

With the introduction of Legislative Decree 39/2024 and the progressive reduction of the rate up to 70% for expenses incurred in 2024, there were many who thought they would have to definitively say goodbye to the Superbonus 110%, now a distant memory. Instead, in an instant everything changed and the Italian body brought it back into fashion with the possibility of benefiting from it for the whole of 2025.

As mentioned above, certain requirements must be met, so the benefit will be restricted to a certain number of citizens. Clarifying this will help prevent patronages from being overrun and people from believing they can benefit from the bonus without having to meet certain specific requirements.

Here then, in which municipalities you can benefit from the Superbonus

Municipalities located in areas affected by physical events, where state contributions for reconstruction have been provided, can then benefit from the Superbonus. In these places, the bonus can still be applied for interventions on buildings that are damaged, with the possibility for taxpayers to integrate the expenses not covered by public contributions. In this way, it is possible to access the tax benefit and start completely from scratch, forgetting what happened due to natural causes.

Furthermore, those who decide to renounce the contribution for reconstruction can access the increased superbonus with spending limits increased by 50%, a choice that is actually quite convenient considering the significant damage that seismic events can cause on properties. The Revenue Agency decreed it with its guide published on June 17, 2025. The Superbonus is accessible until December 31 of this year. If the application was instead submitted before March 30, 2024, you can still opt for a discount on the credit transfer invoice.