2025 marks the definitive end of credit transfers and invoice discounts for almost all building bonuses, following Law Decree 212/2023, converted into Law 17/2024. The concessions therefore return to ‘ordinary’ management, with tax deductions only available in tax returns.

Law 207/2024 (2025 budget law), with clarifications from Inland Revenue Circular No. 8 dated 19th June 2025, and the most recent updates provided for in the 2026 budget bill, have revised the tax benefits as follows.

For renovations pursuant to Article 16-bis of the TUIR (Consolidated Income Tax Law), the 50% deduction remains confirmed from 2025 only for the main residence and related appurtenances, while for other residences it returns to 36%, with a maximum expenditure limit of Euro 96,000 per property unit.

This measure has currently been extended to 2026.
Family members living with the owner of the main residence, if they have incurred the expenses, will no longer be able to benefit from the 50% deduction as in the past, but the benefit will be reduced to 36% from 2025.

The deduction percentages for the Ecobonus and Sismabonus have also been standardized for 2025 and 2026 in a similar way to the deduction percentages and spending limits for renovation work.

The Furniture Bonus, which is available for the purchase of furniture/large appliances for properties undergoing renovation, is set at 50% within the spending limit of Euro 5,000 for the years 2025 and 2026.

For the Superbonus, on the other hand, for Sismabonus and Ecobonus interventions, without prejudice to the spending limits provided for individual interventions and not considering the numerous exceptions, the deduction percentages are set at 65% for 2025.

Please note that for all work involving energy savings, the obligation to send a communication to ENEA remains unchanged.

Currently, a general restructuring of the rates for all types of interventions for the year 2027 is already planned; this will be discussed in more detail in a subsequent article.