Italy Updates Superbonus Tax Credit Model for 2026

The Italian Revenue Agency (Agenzia delle Entrate) issued a provision on 17 July 2026 approving a new electronic model and technical specifications for exercising the options set out in articles 119 and 121 of Decree‑Law 34/2020, which govern the Superbonus tax credit for building interventions. The model, to be used for telematic communication of either invoice‑discount or first‑credit‑transfer options, applies to expenses incurred in 2026 and must be submitted by 16 March 2027. The updated procedure becomes effective on 23 July 2026 and incorporates references to the earlier 7 August 2025 directive (prot. 321370).