Superbonus and non-primary residences: what to know before renovating

Many owners of second homes — country villas in Umbria, apartments by the sea or in the mountains — wonder whether the Superbonus can cover the renovation of a property they do not use as their primary residence. The answer is neither an absolute yes nor an absolute no: it depends on the type of building, the nature of the works and the conditions set by the legislation in force at the time the application process begins.

What is meant by a non-primary residence

A non-primary residence is, generally speaking, a residential property in which the owner does not have their habitual registered residence. This category includes second homes, rented properties, holiday homes and properties kept at the owner's disposal. The distinction that matters for Superbonus purposes concerns not only the personal use of the property, but also its position within a building.

Single-family buildings and independent units

For single-family buildings — a detached house, for example — the legislation has historically imposed requirements tied to use as a primary residence. As a rule, access to the higher Superbonus rates for this type of property has been subject to the condition that the building be used as the primary residence of the owner or of a family member. Those renovating a single-family second home have therefore, in most cases, faced significant limitations or exclusion from the benefit at that higher deduction rate.

Independent residential units with autonomous access — a type common among Umbrian rural houses — generally follow the same rules as single-family buildings, with similar restrictions on use.

Condominiums: the situation changes

In a condominium setting the situation is different. When the primary (so-called "trainante") works concern the common parts of the building (external thermal insulation, replacement of the centralised heating system, anti-seismic works on the load-bearing structures), each unit owner can in principle benefit from the deduction on their share, regardless of whether the apartment is their primary residence or a second home. In this case, the primary-residence requirement does not apply in the same way, because the works concern the building as a whole.

This has made the condominium Superbonus a relevant tool even for those who own an apartment in an Umbrian town such as Todi or in the surrounding villages and use it as a weekend home or as an income-generating investment.

Secondary works and accessory deductions

For secondary (so-called "trainati") works as well — such as replacing windows and doors, installing solar shading systems or photovoltaic systems — the conditions for access vary according to the type of property and whether they are combined with an eligible primary intervention. As a rule, the secondary works follow the rules of the primary works: if the latter qualify, the former do too, within the spending limits provided.

Watch out for current spending caps and rates

• Deduction rates and eligible spending caps change over time: always check the up-to-date legislation before starting any work.
• The deadline for starting the works and the deadline for completing them are distinct: both affect the rate that actually applies.
• The alternatives to the direct deduction (credit transfer, invoice discount) have undergone substantial changes: finding out the current rules before relying on these options is essential.
• For properties that are rented out or intended for rental, some incentives may be subject to specific conditions.

If you are considering works on a non-primary property in the Todi area or in Umbria, the practical advice is to consult an accountant or a tax specialist before entering into contractual commitments with contractors. The Superbonus rules have changed frequently, and the applicable conditions depend on the start date of the works, the type of building and your overall financial situation. Our team at Todi Immobiliare can guide you towards the type of property best suited to your needs and put you in touch with the right professionals for tax due diligence.