Renovations, 50% remains for the first home
The focus of the government intervention aims to stabilize the residential construction market, blocking the automatic reduction of deductions for the recovery of building assets (art. 16-bis of the TUIR).
The maneuver ensures the continuation of the protection mechanism already tested, which differentiates fiscal support based on the destination of the property. The deduction remains confirmed at 50% for expenses incurred on the main residence, i.e. on the property in which you live and have your registered residence, keeping the current spending ceiling of 96,000 euros intact.
Second homes and family expenses
The rules also remain unchanged for other properties and expenses made by parties other than the resident owner, i.e. his family members and any co-owners who live elsewhere. In this case the rate remains fixed at 36%.
Furniture Bonus for another year
Subsequently, the budget bill confirms the extension of the Furniture and Appliances Bonus, which is entitled to those who benefit from the Home Bonus. The relief is available for interventions started in 2026 and for those next year. The maximum eligible expenditure ceiling remains strictly blocked at 5,000 euros per single real estate unit.
Ecobonus aligned for now
During the press conference there was the simple confirmation, for another year, of the framework of deductions in force with the same rules and the same rates valid for 2026. Even the interventions that fall within the scope of the Ecobonus, therefore, at the moment appear to maintain the two differentiation rates between first homes and other homes, without any change in reference to the type of intervention carried out.
No mention, however, of the possibility of guaranteeing a greater tax advantage or in any case an enhanced incentive in the case of installation of solar panels combined with the heat pump, as had been announced. We will therefore have to wait for the text of the Budget Law to find out whether this hypothesis has really disappeared or not.
Home Bonus, the framework of deductions: table
We see in this summary table the framework of deductions for building interventions that will be carried out in 2027:
|
Construction relief |
Rate 2027 |
Limits and Operating Conditions |
|---|---|---|
|
Renovation Bonus (Main House) |
50% |
Reserved for properties used as the taxpayer’s habitual residence. |
|
Renovation Bonus (Second Homes / Other Properties) |
36% |
Applied to all interventions on properties other than the first home. |
|
Furniture and Appliances Bonus |
50% |
Bound to building interventions, with a maximum spending limit of €5,000. |
|
Ecobonus (Energy Efficiency) |
50% (Waiting for news) |
No mention of it in the press conference. |
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