The Superbonus 110% for the non-resident individuals

Non-resident individuals who own real property in Italy can benefit from the deductions included in the so-called “Superbonus 110%” if they incur expenses for subsidized renovation activities.

The possibility, for non-residents, to benefit from the aforementioned tax credit has been confirmed by the parliamentary inquiry no. 5-04433 of July 22, 2020, and by the circular letter no. 24/E of the Italian Revenue Agency.

In order to get the bonus, non-resident individuals have to hold taxable income in Italy, and they can use the bonus within the annual income tax return, or, alternatively, they can transfer it to other subjects or obtain a reduction on the invoice issued for the renovation activities.

If non-residents do not have taxable incomes in Italy and just possess real estate properties on the basis of a lease agreement or a loan for use agreement, they can only transfer the “Superbonus 110%” or use it to obtain the invoice’s reduction.


For any further questions and information, our Professionals are at your disposal.

Matteo Rosin