Superbonus 110% in Condominiums: 2025 Inspections and What Owners Need to Know
In recent months, there has been increasing discussion surrounding the new inspections related to the Superbonus 110% for condominiums. Some headlines circulating online have generated concern among property owners and condominium administrators.
In reality, these checks are targeted and concern only specific cases.
In this article, we explain what is actually happening, which documents are being examined, who may be at risk, and what condominium owners and administrators should do to ensure full compliance.
Why Are There New Inspections on the Superbonus 110%?
The Government has launched a verification plan targeting condominium projects that benefited from the Superbonus 110%, with the goal of identifying irregularities, fraudulent practices, or non-compliant technical certifications.
The checks mainly focus on:
• condominiums with high-value works
• interventions that used credit transfer mechanisms
• incomplete or inconsistent documentation
• “trainante” (primary) works that do not meet the required technical standards
These are not general inspections but targeted actions on higher-risk situations.
What Is Being Checked in Condominiums?
The verification process typically concerns three main areas.
1. Urban Planning Compliance of the Building
Authorities inspect:
• absence of relevant building code violations
• consistency between current conditions and cadastral plans
• correctness of building permits and authorizations
• proper management and filing of the CILAS documentation
2. Technical Requirements and Certifications
ENEA and appointed technicians verify:
• the effective improvement of two energy classes
• accuracy of all technical certifications and asseverations
• compliance of materials and works with legal standards
• adherence to maximum spending thresholds for each intervention
3. Credit Transfer and Financial Documentation
The Revenue Agency examines:
• credit transfer agreements
• traceability of all payments
• correspondence between SAL (work progress statements) and transferred amounts
Who Is Actually at Risk?
The revocation of tax benefits applies only in the presence of:
• false or incorrect technical attestations
• missing eligibility requirements
• works not carried out as declared
• irregularities in credit transfer procedures
• missing or incomplete documentation
Owners whose practices were managed correctly — with full documentation and compliant works — have nothing to worry about.
The Crucial Role of the Condominium Administrator
The administrator is responsible for maintaining proper documentation and ensuring compliance throughout the process.
They must retain and make available:
• initial and final APE certificates
• technical asseverations
• work estimates and technical reports
• invoices and “bonifici parlanti”
• SAL documents
• contracts with construction companies
• credit transfer documents, if applicable
Many inspections are triggered precisely by missing or disorganized documentation.
What Condominium Owners Should Do Today
To ensure maximum peace of mind, owners should:
1. Request a Complete Copy of All Documentation
This includes:
• technical certifications
• APE certificates
• CILAS-related documents
• estimates and technical reports
• credit transfer contracts, if used
2. Verify Payment Traceability
Each SAL must match its corresponding invoices and “bonifici parlanti.”
3. Check the Urban Planning Compliance of Their Own Unit
Even minor discrepancies should be assessed to avoid potential complications.
The Reality Behind the Headlines
The Superbonus 110% involved thousands of Italian condominiums and represents the most extensive residential renovation program in recent decades.
Current inspections aim to:
• protect those who acted correctly
• identify improper or fraudulent practices
• avoid tax credits being granted without proper justification
For those who followed the rules carefully, the inspection process is nothing more than a routine verification.
Key Points to Remember
• The Superbonus is not being universally questioned or revoked.
• Rights already accrued remain valid unless serious irregularities emerge.
• Owners with complete documentation can face inspections confidently.
• Administrators play a central role in ensuring compliance and organization.
