Superbonus real estate capital gains: beware!

WhatsApp Image 2024-06-14 at 21:00:02 (003)

Have you just finished renovating your property with Superbonus and decided to sell it?

Let's see what happens.

The beginning of 2024, with the introduction of the Budget Law marked several novelties regarding the Superbonus. One of them is the introduction of taxation on capital gain equal to 26% generated by the sale of real estate on which the Superbonus was executed.

With this new measure, the government intends to prevent "double relief" on the same property:

  • The implementation of renovation and energy efficiency work at no cost
  • The financial gain on the sale of a newly renovated, higher-performing energy-class property

In other words, the capital gains tax serves to discourage the execution of work aimed at selling real estate at a higher price.

There are two exceptions to the Superbonus capital gain tax:

Property inherited by inheritance or gift;

real estate used as a principal residence by the seller or his family members for most of the 10 years preceding the sale, or for most of the period if less than 10 years.

For properties purchased or constructed more than five years ago, the purchase price or construction cost is revalued according to the Istat index.

The new measure in the Budget Law 2024 applies to transfers of ownership on or after January 1, 2024. It stipulates that those who renovated a second home with the maxi Superbonus benefit, if they sell within 10 years after the completion of the work, must pay a tax equal to 26% on the capital gain.

The new taxation, therefore, does not apply to "first homes" and disposals occurring before January 1, 2024.

But there is more, the Budget Law also stipulates that for the first 5 years after the completion of the work, renovation costs cannot be deducted from the capital gain, while from the 6th year they can be deducted to the extent of 50%.

Do you have a newly renovated home to sell with Superbonus and want to know what expenses you will face and what steps to take? Call us at 0583 402198 or email us at, we will give you all the information you need to conclude the sale of your home with peace of mind.

Still have questions? Contact us!

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