Bonus ristrutturazione edilizia 2025: what changes
The Bonus Ristrutturazioni 2025 introduces some important changes compared to the previous version, valid until the end of 2024. For first homes, the tax deduction will be confirmed at 50 percent throughout 2025, with an expenditure ceiling of 96,000 euros. However, starting in 2026, the deduction for first homes will drop to 36 percent, maintaining the same spending limit. As for second homes, on the other hand, the deduction rate will be 36 percent in 2025, reducing further to 30 percent in 2026 and 2027, with the same spending limit of 96,000 euros.
How to access the 2025 renovation bonus
To qualify for this bonus, the taxpayer must have a real right to the property and the interventions must comply with building and zoning regulations. Extraordinary maintenance, restoration, conservative rehabilitation and building renovation works are eligible. Ordinary maintenance is eligible for relief only if it concerns the common parts of residential buildings. Some of the included interventions are the installation of elevators, replacement of fixtures, removal of architectural barriers, energy-saving interventions, and asbestos abatement. In addition, the Bonus Ristrutturazioni 2025 is particularly profitable for those who intend to improve the energy efficiency of buildings, as the installation of solar systems, the adoption of energy-saving solutions and thermal insulation are eligible.
Expenses incurred for the work must be properly documented and traceable. Payments must be made by means of a bank transfer, which must include the reason for the payment, the beneficiary’s tax code and the recipient’s VAT number or social security number. The tax deduction will be spread over 10 years through the IRPEF. It should be noted that there is no possibility of credit assignment or invoice discount. Also in 2025, the maximum spending limit will be set at 96,000 euros per property unit, thus maintaining an attractive incentive for those wishing to undertake renovation work.