The Superbonus is a benefit provided by the Relaunch Decree that increases the deduction rate to 110% of expenses incurred from 1 July 2020 to 31 December 2021, for specific interventions in the field of energy efficiency, anti-seismic interventions, installation of photovoltaic systems or infrastructures for charging electric vehicles in buildings. The new measures are in addition to the deductions provided for interventions to recover the building heritage, including those for the reduction of seismic risk (so-called Sismabonus) and energy requalification of buildings (so-called Ecobonus). Among the new features introduced, there is the possibility, instead of the direct use of the deduction, to opt for an advance contribution in the form of a discount on the invoice from the suppliers of the goods or services or, alternatively, for the transfer of the credit corresponding to the deduction due. In this case, a communication must be sent from 15 October 2020 to exercise the option. The form to be filled out and sent online is the one approved with the provision of August 8, 2020.