Super Bonus 110%: What changes for the villas in Sardinia?
A big portion of Italian citizens will be upset about the latest government Quater Decree (Decreto Aiuti Quater) that redesigns the Superbonus 2023. The specialists at Sardinia Unlimited follow carefully any changes regarding villa owners in Sardinia.

Once again the employment of a new legislative decree forces the owners, professionals and companies to adapt rapidly. Usually, doing things in a hurry does not comply with doing things well.
Let’s make a simple observation though. Of the single-family villas that saw the works begin on the 30th of September but did not complete 30% of them, are all in a ‘’no man’s land’’, hence, being cut out of the program. In order to mitigate the bypass of regulations, the decree does not include those beneficiaries of free loans and or renters. Are included owners of tangible goods with the right to use (properties, usufruct). This modification should also prevent the bypass aimed at the operation being conducted in two estate units.
In about a week from now, the Decree will be disclosed in the Gazzetta Official newspaper. This analysis refers to the latest updates of the document draft. The change to the ‘’Comma 8 Bis’’ of the Relaunch Decree (Decreto Rilancio) brings the following modifications:
For co-owners in buildings and single owners for 2 to 4 apartments, relative to the expenditure of 2023, the Superbonus will drop from 110% to 90%. In 2024 will drop all the way to 70% and finally 65% in 2025
Single-family homes that already began the works will benefit from a mini-extension to 31st of March 2023, further divided into
-Single-family homes, which already noticed the 30% of works completed within the 30th of September 2022, will now see granted the Bonus 110% for the expenditures sustained within the 31st of March 2023. It needs to be very careful as the financial deduction has to be distributed in 3 years, not 5 years, as it was at the beginning of the Decree. The works can also be interrupted after the date, as explained in the previous article.
-Single-family homes that have not yet started the construction works, meaning that they will be covered for 90% of the cost starting 1st January 2023.
This support demands two more requirements:
It needs to be carried out in the main property (meaning the building one lives regularly even without the residence. Not to confuse with the first home). One’s income must not be over 15.000 euros (the income is determined by dividing the sum of all the incomes of family members by the number of members). Divide by 1 if there is only one member (15.000 euros), by 2 if there are two members (30.000 euros), by 2,5 if three people are in the unit (37.500 euros), by 3,5 for four components (52.500 euros) and by 4,5 for five or more members (67.500 euros).
Our team of specialists at Sardinia Unlimited pushed to create this content in order to assist clients (owners and future owners) on how to exploit the Superbonus 110%.
We believe this topic is relevant to anyone who wants to buy villas in Sardinia and to those who want to sell villas in Sardinia. For more information do not hesitate to contact us via phone or e-mail.
To make the property efficient, to improve it by two energy classes, are operations that profoundly impact the choice of selling, buying and most importantly renting your villa in Sardinia.