On 19 May 2020, Decree Law no. 34 of 19 May 2020 on “Urgent measures in the area of health, support for work and the economy, as well as social policies related to the epidemiological emergency by COVID-19”, the so-called “Relaunch Decree“, was published in the Gazzetta Ufficiale della Repubblica italiana 19/05/2020, no. 128 – Ordinary Supplement no. 21/L).

The Relaunch Decree also includes among its measures a “super bonus” (as tax deduction) of 110% for energy requalification, seismic improvement and installation of solar photovoltaic systems and electric vehicle charging systems.

We are waiting for a complete picture of the measure, and in particular:
(i) publication of the implementing measures by the Revenue Agency within thirty days; and
(ii) conversion of the Relaunch Decree into law within sixty days.