The calendar of cuts: from 50% to 30% in three years
The 2025 budget law has defined a progressive reduction of the rates that will completely transform the panorama of building deductions. For the main house, the deduction will go from the current 50% to 36% for the years 2026 and 2027, and then definitively dropped to 30% from 2028.
The second houses will undergo an even more drastic cut: the 30% rate will start from January 2026, making any intervention on properties other than the first home less convenient. The maximum expenditure limit remains unchanged for 96,000 euros per real estate unit.
First home, the requirements for the most advantageous rate
The 50% facility is exclusively due to the works on the first home, understood as the property owned where you have the registry residence. The legislation recognizes this status even when the property is inhabited by a family member, provided that the owner does not have other ownership homes where he resides.
Particular attention deserves the case of those who buy and renovate: the 50% rate is due only if the transfer of the residence takes place by 2025. Those who move in 2026 will be able to apply only 36%, also for the expenses already incurred in the previous year.
Admitted interventions: from free construction to work with qualifying securities
The deduction covers all renovation interventions that involve an innovation compared to the existing state, excluding simple ordinary maintenance, regardless of whether or not Cila is necessary. In particular, they fall among those admitted to the facilitation in free construction (without communications to the Municipality): replacement of fixtures, air conditioning installation, boiler change with hybrid models, purchase of pellet stoves, renovation of systems, armored doors and railings.
Photovoltaics also fall into free construction for plants up to 20 kW, except for landscape ties or historic center. The deduction covers panels, storage systems, enhancement and all accessory expenses.
Instead, they require Cila: movement of partitions, change of intended use of the premises, creation of new bathrooms.
The rule of the cash principle: it counts when you pay
To benefit from the rate of 50%, it is essential to comply with the cash principle: the deduction applies according to the rules in force in the year in which the expense is actually supported. The reference date is that of the payment, not of the issue of the invoice or the completion of the works.
In practice, in order not to lose the maximum benefit, those who have the financial possibility should concentrate all payments in 2025, even if the works will end in 2026. If instead you pay invoices issued in 2025 but the transfer is made after 31 December the deduction is automatically reduced to 36% as the rules in force are applied at the time of payment of the expenses.
The bank transfer dedicated to renovations is always mandatory, using the models made available by Banks and Poste Spa, with the indication of the VAT number of the beneficiary and the references of the law.
Eye to the roof of 75,000 euros of income
Moreover, those who have income above 75,000 euros must consider that the home bonus also falls into cutting the deduction. So if the expenditure is high and must be concentrated within the year, in the event of a joint apartment it is better to check the possibility of dividing the invoices with the other owner to avoid losing part of the facility.
Farewell also to the mobile bonus starting next year
Still until 31 December, then, those who carry out renovation interventions can also access the mobile bonus, with an IRPEF deduction of 50% spread in ten years. The spending limit is set at 5,000 euros per apartment, allowing a maximum tax saving of 2,500 euros. This facilitation is also expiring, and there are no indications on its possible renewal.
Among the facilitated furniture: beds, wardrobes, tables, chairs, sofas, bookcases, mattresses and lighting devices. Excluding doors, floors and curtains. The bonus belongs only to those who enjoy the deduction for renovation. In this case it doesn’t matter if for the first or second home: the rate of the mobile bonus is always 50%.
Admitted appliances: refrigerators, washing machines, dishwashers, ovens, induction plans, portable air conditioners. Constraint on the minimum energy class: a for ovens, and for washing machines and dishwashers, F for refrigerators.
For the mobile bonus traceable payments are mandatory: bank transfer, debit or credit card. Cash prohibited and checks. For the deduction, invoice or tax receipt are needed, but those who pay by card can obtain the facilitation even without tax data on the receipt, provided that they show the purchase with the account extract.
The start date, attested by Cila or self -certification, must always precede the purchase of the furnishings in order to access the bonus.
Strategy to maximize the advantage
Those who have scheduled renovation interventions must act quickly to exploit the last months of the rate of 50%. The most effective strategy provides:
- concentrate all payments by 31 December 2025;
- use exclusively speaking wire transfers with correct causal;
- possibly complete the furniture with the mobile bonus;
- evaluate the installation of photovoltaic systems, which fall within the deduction.
2025 therefore represents the last opportunity to access the most generous deduction before the structural cut that will make it less convenient to invest in its homes.
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