Bathroom renovation bonus 2025: how to obtain the 50% deduction The bathroom renovation bonus allows you to deduct 50% of the expenses for extraordinary works of up to 96,000 euros. Interventions such as complete renovations and plant adjustments are included in the bonus.

The 50% bonus For building renovations it is a tax measure that allows you to deduct part of the expenses incurred for restructuring interventions of residential properties. Among these interventions also includes the Bathroom renovationprovided that certain conditions established by current legislation are respected.

But how exactly does this facility work? And what are the works that allow you to access it?

Let’s find out in detail.

Advertisement – Advertising

What is the bathroom renovation bonus?

The bathroom renovation bonus is part of the wider tax incentive of 50% on renovation costsprovided for by art. 16-bis of the Tuir or the renovation bonus. For the 2025the bonus will be 50% for the main homes, while it will drop to 36% for the second houses. Since the two-year period 2026-2027, the rate will go further, passing to 36% for the main homes and al 30% for second houses.

The deductible maximum roof is fixed to 96,000 euros per interventionand the deduction is divided into 10 annual installments of the same amount.

This incentive is valid exclusively for works of extraordinary maintenance For example, they concern the complete renovation of the bathroom, the implementation of water and sanitary systems, and the installation of new pipes. The interventions of ordinary maintenancelike the simple replacement of the health workers without a renewal of the systems, do not fall among the facilitated ones.

Advertisement – Advertising

What works are admitted to the bathroom bonus?

To access the Bathroom renovation bonusit is essential to understand which interventions fall into the category of extraordinary maintenance And they are therefore fiscally deductible.

Here is a detailed overview:

• Remaking of the water-sanitary system:
  It is one of the main interventions that can benefit from the bonus. This includes the replacement of old pipes, the renewal of the water adduction and unloading systems, and the installation of new systems compliant with current regulations. It is a job that improves both the efficiency and the safety of the bathroom.
• Renewal of surfaces:
  The renovation of the tiles and coatings is deductible, but only if included in an overall renovation project that also involves the systems. For example, simply replace the old tiles does not allow access to the bonus, but their renovation in the context of a global renewal of the environment yes.
• Realization or modification of a bathroom:
  If you decide to create a new bathroom inside the property or to change the arrangement of the existing one (for example, by moving sanitary ware and systems), these works are among those deductible. In this case, the legislation considers intervention as extraordinary maintenance, since it involves a structural change.
• Adjustment for accessibility:
  The removal of architectural barriers It is one of the interventions encouraged by the bonus. This may include the installation of sanitary ware for people with disabilities, the positioning of safety handles and the adaptation of spaces to facilitate access and use by people with reduced mobility.
• Interventions in areas affected by natural disasters:
  If the property is located in an area affected by calamitous events, the works carried out to restore or improve the accessibility of the bathroom can fall within the bonus, provided that they respect the guidelines of the reconstruction legislation.
• Ordinary maintenance admitted only for common parts:
  Although ordinary maintenance is not deductible for individual housing units, it becomes it when it concerns common parts of residential buildings. For example, the repair of common water systems or the replacement of condominium pipes can be facilitated.

In addition to the main works, it is also possible to deduct some accessory expenses, such as:

• Technical consultancy and design;
• Drafting of documents such as the Cila (Communication of start -up start -up);
• Purchase of materials and equipment;
• Costs for labor and installation.

To be sure to comply with the requirements of the legislation, it is essential to contact a qualified technician who can verify that the interventions fall within the deductibility criteria.

Advertisement – Advertising

Documentation necessary to access the bathroom bonus

To access the bathroom renovation bonus, the documentation plays a fundamental role. First of all, it is necessary to keep all invoices and receipts which attest to the expenses incurred for the works, including those relating to the purchase of materials, labor and technical advice.

An essential requirement is the use of talking transfera traceable payment tool that must clearly report the reason for the payment, the tax code of the applicant, the VAT number or the tax code of the executing company and the details of the invoice to which the payment refers.

In addition, it is essential to present the building permits required for extraordinary maintenance works, such as the Cila . To ensure the correctness of the request, the cadastral data of the property subject to intervention and a documentation attesting to the extraordinary nature of the interventions carried out. If the applicant is not the owner, but a person with the right of enjoyment on the property (for example, an tenant), it is necessary to submit a declaration that confirms it.

All these documents must be carefully preserved, not only to present them during the tax return, but also in the case of subsequent checks by the Revenue Agency. Attention to the documentation is therefore a crucial step to ensure access to the tax deduction.

Advertisement – Advertising

Requirements necessary to request the bathroom bonus

To access the bathroom renovation bonus, it is essential to comply with a series of requirements established by the legislation. First of all, the property subject to the works must have one destination of residential usewhich excludes commercial buildings, accommodation facilities and other non -housing types. Not only the owners of the property can benefit from the facility, but also the subjects with a right of enjoyment, such as tenants, conveniences and owners of the bare property.

Access to the bonus by the cohabiting family members who incur the expenses for the renovation is also allowed.

Another important requirement concerns the nature of the interventions: to be deductible, the works must be classified as extraordinary maintenance. The simple replacement of sanitary ware or tiles, if made without structural or plant changes, does not allow access to the facility. It is essential that interventions involve a structural or functional improvement, such as the remake of the water-sanitary system or the removal of architectural barriers.

A further criterion concerns payment methods: expenses must be welded through a talking transferthat you report all the data necessary to identify the applicant, the executing company and the reason for the payment.

Finally, the works must be regularly authorized by the competent authorities, often through the presentation of documents such as the Cila (Communication of start of the crushed works) at the Municipality where the property is located.

Advertisement – Advertising

Times of the deduction

The tax deduction is not returned to a single solution, but is divided into 10 annual installments of equal amount. This means that the reimbursement will be distributed over 10 years, starting from the year following the one in which the expense was incurred.

So if you have carried out the work and supported the expense in 2025, you will begin to benefit from the deduction in the tax return of 2026.