First home and main residence
We talk about “first home”, but in reality the 50% bonus is available exclusively for the property owned in which one lives and is registered residentsregardless of whether the apartment was purchased with discounts or not. The same text presented by the government clarifies this aspect.
In the’art. 8 dedicated to the deduction of expenses for interventions for the recovery of the building heritage and the energy requalification of buildings, it is established that the rate of 50% for these interventions is recognized, in 2025, exclusively “in the event that the same expenses are borne by the holders of the right of ownership or of a real right of enjoyment for interventions on thereal estate unit used as a main residence”.
In practice it is the property that has the same requirements to be qualified as exempt from IMU. Even in this case, in fact, the only requirements required for the purposes of exemption from the payment of the tax required on the first home are registered residence and direct use.
Revenue controls on subjective requirements
In light of this definition, it will be easy for Revenue to carry out checks to avoid any “smart deductions” by cross-referencing the data of those requesting the benefits with those of residence which must necessarily be reported in the expense invoice, which would otherwise be incomplete. Furthermore, even in the case of using the pre-compiled declaration, the Revenue Agency reserves the right to verify the “subjective” requirements that allow you to take advantage of a certain benefit.
Among these precisely those referring todirect use of the house declared as the main residencefor example when requesting a mortgage deduction. It is easy to hypothesize, therefore, that the possibility of checks and requests for clarification from the taxpayer will also be extended to other deductions expressly linked to the first home.
No more relief for family members, tenants and bare owners
However, some doubts still remain due to the fact that with the rules introduced by the government the rate could be higher exclusively recognized to those who are holders of property rights or others real rights on the first house.
With this clarification it will no longer be possible to have the deduction for the owners’ family members even if they bear the expenses by living in the same house.
No concessions even for borrowers and tenantssince the house in which they live is not owned, even if it is their main residence. THE “real rights of enjoyment” indicated by the rules, in fact, are only usufruct and right of residence, i.e. the rights which, in order to have value, must be transcribed in the real estate registers. Furthermore, the direct use requirement also excludes bare owners from the benefits, when the house is inhabited by the usufructuary.
To date, however, the deduction has also been recognized in this case, referring only to the property.
Furniture and appliances bonus
While waiting for any clarifications or expansions of the range of subjects who may have the benefit, in the maneuver there is still the confirmation of the Furniture Bonuseven if only for the year 2025. Furthermore, due to the way the law was formulated, which simply moves forward by one year the expiry of the Bonus otherwise scheduled for December 31st, the 50% deduction for furnishings and household appliances intended for the renovated house, it seems destined to also concern second homes.
In fact, there is no difference in relation to the deduction rate on renovation works, and it was the ceiling of 5 thousand euros was also confirmed. Furthermore, for the purchase of household appliances, there does not seem to be any space at the moment for the proposed possibility of a separate bonus, therefore independent of renovation works, aimed at the purchase of low-consumption household appliances.
The Green Bonus also returns
Meanwhile, the Green Bonus seems to have some more possibilities of an extension to next year. There 36% deduction reserved for greening of terraces and relevant open spaces, or radical renovation of existing gardens, is not among the bonuses renewed by the government.
However, a majority amendment which proposes the relief for another year, i.e. until 31 December 2025. The spending ceiling remains unchanged at 5 thousand euros. This is one of the amendments “reported” by the parties, therefore one of the amendments that have the greatest chance of obtaining the green light from the government at the time of the vote.
