New TUIR on track. Starting from 1 January 2027, the Consolidated Income Tax Act will have a completely new version. The Text has in fact been reorganized on the basis of the principles and directive criteria established by the 2023 tax delegation. Now, therefore, it becomes easier to identify the rules, which have been reorganized for homogeneous sectors. This also entailed coordination and the express repeal of incompatible or no longer current provisions, while expiry provisions were included in some separate articles, such as Ecobonus and Sismabonus, which are expected to stop on 31 December 2027.
Goodbye at the end of this year instead to deductions with a rate of 50% for the first home and 36% for other homes and for family members: the new text specifies, in fact, the deadline of 31 December 2026 and then the return to the ordinary rate of 36% in 2027 but only for the first home, while the reduced rate of 30% will be in force until 31 December 2033 in other cases. Among the temporary measures, then, there is no longer any trace of the Furniture and Appliances Bonus, which therefore seems to have a doomed fate. Here is the map of what’s new.
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The deduction for restructuring in art. 17 fully operational
As regards the framework rules, the deduction for restructuring passes from the “old” art. 16-bis to the new 17 of the new TUIR. This article entitled “Deduction of expenses for incentives for the recovery of the building heritage and the energy requalification of buildings” includes all the rules contained in the art. 16-bis, regulating the objective and subjective requirements for access to tax benefits, but also the spending ceilings and rates.
From this point of view, it remains confirmed that, unless there are changes in the Budget Law, the fully operational rates are set at 36% for everyone, i.e. without distinction between first home and other homes, nor with reference to family members, with a spending ceiling of 48,000 euros. The article also contains the further reduction of the rate destined to fall to 30% but only until 2033.
The increase in rates for 2026, with the increase for the first home and the other temporary rules, such as the doubling of the spending ceiling, are instead contained in a separate article, 373. The other expiring measures, i.e. the Ecobonus and the Sismabonus, are also included in the TUIR, deductions to which separate articles have been dedicated. It therefore becomes easier to find the exact references and be able to verify the provisions without jumping from one text to another.
Sismabonus to the art. 371
As regards the deductions destined to disappear, we find the deduction for the adoption of anti-seismic measures, the Sismabonus, in article 371 entitled “Temporary measures on the deduction for the adoption of anti-seismic measures”. Currently the relief is contained in article 16, paragraphs 1-bis to 1-septies.1, of Legislative Decree 63/2013. The deduction is intended to remain in force until 31 December 2027.
In fact, already today the benefit as such falls within the scope of the Home Bonus, since there are no longer differentiated rates as in the past, but there has been unification at 50% for the first home and 36% for other properties and for the owners’ family members.
Ecobonus in art. 372
Even with regards to the energy requalification of buildings, a dedicated article now appears, art. 372, which also in this case refers to “Temporary measures on the deduction for the energy requalification of buildings”. The article collects the rules ranging from the original provisions of the 2007 Finance Law (law 27 December 2006, n. 296), to the decrees that have gradually updated these provisions by inserting new deductible items and prohibiting bonuses for gas boilers.
Also in this case the deduction as we know it today is destined to remain in force only until 31 December 2027.
Spending rates and ceilings among the transitional measures
Still on the subject of fixed-term measures, article 373 “Temporary measures on the deduction for the recovery of building heritage” reproduces the text of paragraph 1 of the art. 16 of Legislative Decree 63/2013 which established the increase in the rate of 50% for the first home until 31 December 2026. For the year 2027, the application of 36% is expected only for the first home, with the reduction of the rate to 30% in all other cases.
It remains to be seen, therefore, what will happen with the next budget law. Furthermore, in the article there is no longer any reference, among the temporary measures, to the Furniture and Appliances Bonus, which is currently contained in paragraph 2 of the same article.
Updates in mandatory modules from January
In any case, if in the new TUIR, therefore, the construction bonuses maintain their substantial structure unchanged, the change of article entails the need to update the regulatory references in the forms, in all the technical reports and in the certifications of conformity necessary to certify the client’s right to the tax deduction.
There is obviously time until the beginning of next year, but it is good to know now how to organize yourself to avoid the last minute rush. Furthermore, the new TUIR was published in the Official Gazette on 2 July, so it is difficult to hypothesize that there will still be time to comply when the new text comes into force, since all the changes were made known a good six months earlier.
