The superbonus 110% is a tax deduction of 110% for costs related to energy efficiency improvements in buildings. Amongst the so-called driving interventions are thermal insulation (so-called thermal coat); replacement of boilers and air conditioning systems. Once at least one of theseĀ 'driving' interventions has been carried out, also 'towed' interventions can enter in the scheme such as the installation of solar PV and electric cars columns of charging. The interventions must involve a minimum improvement of at least two energy classes of the building.
The goal is to encourage energy efficiency as well as the installation of photovoltaic systems or infrastructures for charging electric vehicles in buildings.