Superbonus on the brakes: its momentum runs out in 2025

Superbonus at the end credits. As of 31 August, the account of the deductions accrued for the maxi facilitation had reached 127 billion euro. This was announced by Enea, the agency for new technologies, in its latest report. The gigantic figure, however, is almost all inherited in previous years: in 2025 the share of deductions accrued was just EUR 2.9 billion.

The Enea analysis takes a snapshot, as usual, of the performance of all the main items of the superbonus. The number of buildings that have benefited from the green renovation tax credit is 500,651. Just over 245,000 are single-family buildings, almost half. Then there are 117 thousand detached units and 138 thousand condominiums. Condominiums, however, have channelled most of the expenditure.

If the total of investments eligible for deduction is more than 121.9 billion, in fact, about 82.7 billion went precisely to apartment buildings: this is 67% of the total. In other words, the largest expenditures were channelled precisely to buildings housing flats and several households.

In 2025, just under EUR 3 billion of investments started. But there is still a quota of open works, also inherited from last year, which has yet to be completed. According to the Enea report, in fact, 96.2% of the works have been completed (for 117.3 billion). Approximately 4.6 billion works still remain to be completed. In this regard, it must be remembered that this year it is only possible to complete interventions for which, as of 15 October, a building permit had already been submitted. The subsidy available, until 31 December, is 65 per cent.

The average investment for condominiums exceeds 605 thousand euro; for cottages it is just over 117 thousand euro. For detached units, the average expenditure is just under EUR 100 thousand. Five castles also appear among the subsidised units: they drained about one million euro in subsidies.