50% House Bonus only for the main residence
For the House Bonus is expected extension of the rate to 50% of the expenses incurred in the year 2025 only if the same expenses are supported by the holders of property rights or real rights of enjoyment on the real estate unit used as a main residence. The real rights of enjoyment include theusufruct and the right of residence by inheritance or established by the judge.
Outside of these cases, the deduction for renovation costs will also be granted for next year drops to 36% and is then destined to reduce to 30% for 2026 and 2027. The government, therefore, in deciding to extend the higher rate, has in any case limited the range of subjects. With this clarification, in fact, it will no longer be possible to have the deduction for the owners’ family members even if they bear the expenses by living in the same house. No concessions even for borrowers and tenantssince the house in which they live is not owned, even if it is their main residence.
Reduced rates also for Earthquake and Ecobonus
The same rates and limitations also apply to Sismabonus and theEcobonus. The only last-minute news is the stop to subsidies for boilers powered only by gas, as required by the Green Houses directive. On a transitory basis they can be Only hybrid boilers are eligible for the deductioni.e. systems that combine gas with a heat pump.
These restrictions will only apply to expenses incurred since January 1st from next year onwards. Those who already have current deductions will be able to maintain them at the current rates.
The maximum amount of deductible expenses
Home deductions, however, are also included in the cut foreseen for those who have gross income over 75,000 eurosnet of income from the main residence. In this case, in fact, the expenses are allowed as a deduction up to one maximum amount of 14,000 euros per yearThat drops to 8,000 for those who have incomes above 100,000 euros.
Expected increases in deductible amounts in the case of family dependents: the amount of deductions is in fact increased to a variable extent depending on the number of children and in the case of disability. Excluded from the restrictions are healthcare expenses, investments in start-ups and innovative small and medium-sized enterprises, life insurance and mortgages stipulated until December 31st.
For deductions on the house for calculation purposes, reference must be made to the annual amount of the installments. Also in this case, expenses incurred in 2024 are excluded, so in the next income deduction there will be no restrictions regarding the maximum limit of deductible expenses.
Purchase of furniture and new appliance bonus
Then it comes for 2025 too the Furniture Bonus confirmedi.e. the 50% deduction for the purchase of furniture and appliances to be allocated to the renovated house.
Then introduced a ad hoc bonus aimed at the purchase of large, low-consumption appliances (washing machines, dishwashers, refrigerators) equal to 30% of the cost. The bonus is due for the scrapping of an old appliance with a maximum amount of 100 euros, doubled to 200 if the buyer’s ISEE is under 25,000 euros. An ad hoc decree is expected with all the rules.
Guarantee on first home mortgages
Among the other innovations concerning real estate, we highlight the tightening of the State guarantee for property first home mortgages. From now on, in fact, this will be recognized exclusively to young couples, singles with minor children, young people under 36 and to those who live in public housing.
Flat rate regime
Finally comes the possibility of access the flat rate regime to a wider audience of taxpayers who already have an employed job or a pension. For 2025 only, as established by the approved amendment, it will be possible to access when the sum of the income in question collected in 2024 does not exceed 35,000 eurosi.e. 5,000 euros more than expected so far.
The other rules remain unchanged for those who leave the regime, those who exceed 85,000 euros in receipts or compensation during the year.
