Table of Contents
The Budget Law 2025 introduced significant changes to tax benefits for building renovation, energy saving and seismic safety. This article provides a comprehensive guide to the new rules and tax deductions for 2025, so that you can take advantage of the benefits available.
Renovation Bonus 2025
The Renovation Bonus in 2025 offers a variable tax deduction on expenses incurred for building renovation work on main dwellings, with a maximum expenditure ceiling of EUR 96,000. The increased rate of 50% has been extended only for first homes, while for other properties it is 36%.
Details
- First home: 50% rate in 2025, reduced to 36% in 2026-2027.
- Non-main dwellings: Rate of 36% in 2025, reduced to 30% in 2026-2027.
- Expenditure ceiling: 96,000 euro until 2027, reduced to 48,000 euro from 2028 to 2033.
Ecobonus 2025
The Ecobonus in 2025 undergoes profound changes under the provisions of the Budget Law 2025. For energy refurbishment work on the first home, the deduction will be 50% in 2025 and 36% in 2026 and 20271. For second homes, the rate will be 36% in 2025 and 30% in subsequent years.
Details
- Prima casa: Aliquota del 50% nel 2025, ridotta al 36% nel 2026-2027.
- Non-main dwellings: Rate of 36% in 2025, reduced to 30% in 2026-2027.
- Expenditure ceiling: 96,000 euro for the first home, 48,000 euro for non-main homes.
Sismabonus e Sismabonus Acquisti 2025
The deduction for earthquake-resistant work has been extended until 2027 and applies to buildings located in earthquake-risk zones 1, 2 and 3. It provides for a tax deduction of 36 per cent for seismic improvement or adaptation work on buildings, with a maximum expenditure limit of EUR 48,000 per property unit.
Superbonus 2025
The Superbonus is confirmed at 65% for apartment buildings, with specific requirements to be met by 15 October 2024. The enhanced Superbonus at 110% remains in force in earthquake areas for condominiums, individuals with buildings up to 4 units, ONLUS, APS and ADV.
Bonus Barriere Architettoniche 2025
The Architectural Barriers Bonus until 2025 provides for a 75 per cent deduction for mobility improvement works in residential buildings, with expenditure ceilings depending on the type of building.
Fine del Bonus Verde e Stop al Bonus Caldaie
The 36% deduction for the greening of outdoor spaces expires on 31 December 2024. The ban on deductions for fossil-fuelled systems has brought the Boiler Bonus to an end.
Deductible Expenditure Thresholds
The 2025 Manoeuvre introduced specific thresholds for deductible expenses based on total income and household composition.
Details
- Reddito > 75.000 euro: 14.000 euro for taxpayers without children, 8,000 euro for taxpayers with children.
- Reddito > 100.000 euro: 4.000 euro for taxpayers without children, EUR 2,000 for taxpayers with children.
Table of deadlines
| Incentive | Deadline | Details |
|---|---|---|
| Renovation Bonus | 2027 | Deduction until 2027, reduction to 30% from 2028 to 2033 |
| Ecobonus | 2027 | Deduction until 2027, reduction to 30% from 2028 |
| Sismabonus | 2027 | Deduction until 2027 |
| Superbonus | 15/10/24 | Specific requirements to be met by this date |
| Architectural Barriers Bonus | 2025 | Deduction until 2025 |
| Bonus Green | 31/12/24 | Deduction ceased at 31/12/24 |
| Bonus Boiler | 31/12/24 | Ban on subsidies for fossil-fuelled plants |
If you need further information on how to take advantage of home bonuses and building deductions in 2025, do not hesitate to contact Agenzia Barbieri. We are at your disposal to provide personalised advice and support on all types of tax relief. Agenzia Barbieri is also your trusted partner for everything related to buying and selling real estate. Whether you are looking to sell or buy a property, our team will be happy to assist you at every stage of the process. And don't forget that we are also available for summer rentals in and around Cervia! Book your beach house now and enjoy a wonderful summer on the Riviera Romagnola.
