How will the Restructuring Bonus change in 2025? reduction of the rate and spending ceiling

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Emma Potter

The renovation bonus, for years a fundamental tool for encouraging building renovation work in Italy, is destined to undergo important changes starting from 2025. This incentive, which until now has guaranteed a 50% deduction on the expenses incurred, will be scaled down both in the rate is within the maximum eligible expenditure ceiling.

Furthermore, the Government has hinted that there could be an overall review of building bonuses, moving more towards energy efficiency objectives, in line with European directives.

But what will the new rules be? How will the rates change, and which jobs will remain covered by the benefits?

Continue reading to find out all the news and understand if it is worth taking advantage of the bonus before these changes are introduced.

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Rate and spending ceiling: what changes from 2025

Until the end of 2024, anyone who intends to renovate a property will still be able to take advantage of the renovation bonus with a rate of 50% on the expenses incurred, up to a maximum of 96,000 euros per property unit. This means that for ordinary or extraordinary maintenance work, restoration or conservative rehabilitation, it will be possible to obtain a significant tax deduction.

However, starting from 2025, the picture will change radically.

The Superbonus Decree has in fact introduced a system of progressive reduction (called “decalage”) of the rate and spending ceiling. From 2025 to 2027, the rate will be reduced to 36%, while the maximum eligible expenditure ceiling will be halved, dropping to 48,000 euros per real estate unit.

From 2028 until 2033, the situation will become even less favorable: the deduction will be further reduced to 30%, keeping the spending ceiling of 48,000 euros unchanged.

This reduction will have a significant impact on those planning major renovations.

For example, for works with a total cost of 48,000 euros, starting from 2025 it will be possible to deduct only 17,280 euros (i.e. 36%), compared to the 24,000 euros that could be deducted until 2024 at the 50% rate. This change will result in less convenience and could influence the choices of property owners in planning interventions.

However, the possibility remains open that the Government will make further changes to the legislation, making the regulatory framework more flexible to encourage interventions aimed at energy efficiency.

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Eligible interventions: what will remain covered by the Restructuring Bonus

Even with the reductions planned for 2025, the renovation bonus will continue to cover a wide range of building interventions. Among the main subsidized works there will be those of extraordinary maintenance, restoration and conservative rehabilitationAnd building renovation on individual residential real estate units, as well as on the common parts of the buildings.

This means that, for example, the renovation of a roof, the replacement of water or electrical systems, and the modification of the internal distribution of spaces will continue to benefit from the deduction, albeit at reduced rates.

Furthermore, interventions aimed at eliminating the architectural barriersthe prevention of illicit acts (for example the installation of security systems), the cleanup ofasbestosand the reduction of noise pollution. Even renovation works related to the prevention of injuries households and the purchase of garages or appurtenant parking spaces will be included among the eligible expenses.

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The future of the Restructuring Bonus: possible changes and reforms

Although the restructuring bonus will continue to exist in 2025 at reduced rates, its long-term future is less certain. The Government has in fact expressed its intention to completely review the building bonus systemorienting it more and more towards the objectives of energy efficiency set by the European Union. This could mean the end of incentives which, like the renovation bonus, are mainly aimed at the recovery of the building stock without a direct focus on energy sustainability.

The recent statements by the Prime Minister, Giorgia Meloni, and the Deputy Minister of the Environment and Energy Security, Vannia Gava, suggest that the season of “bonus without results” may have come to an end. In particular, the Government seems intent on gradually reducing the impact of state aid on public coffers, in favor of more targeted incentives linked to the energy performance of buildings.

An example of this possible evolution is the introduction of white certificates, negotiable securities that certify energy efficiency improvement interventions.

According to the Structural Budget Plan (PSB)the Government is evaluating the extension of these certificates to the residential sector, as a new tool to encourage energy requalification. Other proposals include the creation of a market for energy performance certificates (APE)which can interact with the Land Registry to make the energy classification of properties more transparent.

This transition could also foresee reward systems for families in conditions of energy povertywith the use of resources from the Social Climate Fund. Furthermore, they could be introduced regulatory simplificationssuch as streamlining condominium regulations, to facilitate the adoption of redevelopment interventions.