The replacement of the shower cubicle and the shower tray is among the expenses deductible in 2025? What are the conditions for obtaining the tax facilitation? To this question, asked by a reader, replied the Revenue Agency through the site Fiscooggiproviding clarifications on the conditions necessary to access the deduction.
Let’s see in detail what the legislation provides and when it is possible to benefit from the tax relief.
Advertisement – Advertising
The reader’s question
Among the expenses related to the renovation of the bathroom, the replacement of the shower and of the shower tray It is one of the most frequent operations. However, many taxpayers wonder if these interventions can fall within those facilitated with the tax deductions scheduled for 2025.
A reader directly asked the Revenue Agency through the site Fiscooggiasking:
“There are tax breaks for the costs of replacing shower box and shower tray in 2025? Under what conditions and for what maximum amount? “
The request is completely legitimate, considering that the tax regulations regarding building deductions undergo frequent changes. The response of the Revenue Agency clarified what the conditions to be respected in order to take advantage of the deductions and what are the spending limits provided for by the Budget Law 2025.
Advertisement – Advertising
The response of the Revenue Agency: concessions and conditions
According to the provisions of Law no. 207/2024 (Budget Law 2025), al paragraph 55for expenses relating to the building interventions indicated in paragraph 1 of article 16-bis of the Tuirsupported in 2025a tax deduction of 36% overall expenses up to a maximum of 96,000 euros per real estate unitprovided that the intervention falls within the category of extraordinary maintenance.
The deduction increases to 50% If the interventions are carried out by those who hold a property right or a real right of enjoyment on anmain home.
However, the simple replacement of the shower or health workers is not considered in itself an facilitated intervention. The deduction becomes applicable only if the intervention falls within a wider maintenance work, such as the Complete renovation of the bathroom hydraulic system.
This principle was reiterated in the circular no. 3/2016 of the Revenue Agency.
Advertisement – Advertising
When is it possible to obtain the tax deduction?
The deduction for the replacement of the shower box and shower tray in the 2025 It is therefore only possible if the intervention:
- It is part of an extraordinary maintenance work (for example, total renovation of the hydraulic system);
- Is performed on a main housewith the possibility of accessing the deduction of the 50%;
- It is configured as part of a higher building interventionabsorbed by a wider category of works.
If the replacement of the shower box is an isolated intervention, without other connected works, it does not fall within the deductible expenses.
As specified by the Budget Law 2025, the deduction of 36% or of 50% is applied to the expenses incurred in maximum limit of 96,000 euros for real estate unit.
The facility is divided into 10 annual shares of equal amount.
