The Superbonus 110% chapter has deeply marked the Sicilian real estate market, leading to the redevelopment of countless farmhouses (casali), villas, and apartment complexes. However, now that the "everything for free" season has ended, many technical questions remain—especially for those preparing to buy or sell a renovated property.
Here are the fundamental points to analyze before signing a preliminary agreement.
1. The End of Record Deductions and the Shift to 65%
As is well known, the 110% rate is now a thing of the past. For expenses incurred in 2025, the percentage has dropped drastically, and in 2026, the building bonus landscape has stabilized at lower rates (generally 65% or 50%, depending on the type of intervention).
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For Sellers: If you renovated using the 110% bonus, your home's market value has increased thanks to the improvement in energy class.
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For Buyers: It is essential to verify that all works have been completed and officially tested/certified (collaudati).
2. Beware of the "Plusvalenza" (The 110% Tax)
This is the most critical technical point for sellers. If you sell a property renovated with the Superbonus within 10 years of the end of the works, the State applies a capital gains tax (plusvalenza) of 26%.
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Example: If you bought for 100,000 and sell for 200,000 after the works, the difference (100,000) is taxed, unless the property was your primary residence for the majority of the ownership period.
3. Technical Due Diligence: Documents to Check
If you are purchasing a villa in Vena or an apartment in Syracuse that benefited from the bonus, being "beautiful" isn't enough. You must demand the technical file (fascicolo tecnico) from the seller:
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Technical Sworn Statements (Asseverazioni): Documents certifying a jump of at least two energy classes.
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Compliance Seal (Visto di conformità): Proof that all tax documentation is in order.
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Post-operam APE: The Energy Performance Certificate proving the actual efficiency of the property after the intervention.
4. The Value of "Green" Homes in Sicily
Despite the end of the 110% bonus, the European Green Homes Directive is driving the market. In Sicily, an efficient home doesn't just mean savings on winter heating, but above all, optimal management of summer cooling. Investing today in a pre-renovated home means protecting the value of your investment for the next 20 years.
Advice from Domus Sicilia
The Superbonus has left a legacy of technologically advanced properties, but also potential legal risks if procedures were not flawless. Our job is to protect the buyer by verifying that every building permit and tax practice related to the bonuses is crystal clear.
How can we help you? If you have doubts about the regularity of the bonuses on a house you wish to buy, or if you want to sell your renovated property maximizing your profit:
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We perform preventive documentary checks.
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We analyze the tax impact of the sale (capital gains).
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We certify the real value of your energy class.
Contact us for a dedicated technical consultation.
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