They change house bonuswith some confirmations, some cuts and some goodbyes. The text of the maneuver redesigns and thins out the framework of tax breaksfrom the superbonus down, raising criticism from the owners gathered in the Construction Confederation. The association fears a greater use of illegal work and a new wave of degradation of the building heritage. Furthermore, he opposes the idea of any obligation to intervene at the owners’ expense, especially in view of the application of the directive green houses.
Ecobonus: new rates from 2025
The budget law redefines theEcobonusa tax benefit through deductions Irpef or Ires. Currently the deduction varies from 50% to 65%, and can reach up to 85% for some condominium interventions. However, from 2025 it will drop to 50% for the first house and 36% for other properties. The rates will decrease further in 2026 and 2027, to 36% and 30% respectively. This scheme will apply to all types of interventions, including those on the common parts of condominium buildings.
Renovation bonus: rates and spending ceilings
The renovation bonus it will remain at 50%, but only for main homes, with a spending ceiling of 96,000 euros. For other properties, the tax discount will drop to 36% starting from January 1, 2025, with a spending ceiling reduced to 48,000 euros. Also in this case, the rates will decrease further in 2026 and 2027, following the Ecobonus scheme.
Sismabonus: reduction of benefits
For the sismabonus significant downsizing is expected. Currently the deduction can reach up to 85% for works concerning anti-seismic measures on homes and properties intended for productive activities. From 2025, it will drop to 50% for first homes and 36% for other properties, with further reductions in 2026 and 2027.
Furniture and appliances bonus: confirmed for one year
The bonus furniture and appliances has been confirmed, but only for 2025. The discount will be 50% with a spending ceiling set at 5,000 euros.
Superbonus: reduction and limitations
The superbonus will undergo a reduction from 2025, going from 70% to 65%. However, the relief will be limited to interventions for which the application has already been submitted by 15 October 2024. Cilas and, for condominiums, the meeting resolution approving the works. The 110% it will remain available only for properties located in areas affected by catastrophe events. The maneuver also provides for the possibility of deducting 2023 expenses over 10 years, which have so far been excluded.
Bonuses destined to disappear in 2025
Some bonuses they seem destined to disappear completely in 2025. Among these, the green bonus (Irpef deduction of 36% for the arrangement of green areas of private buildings) and the TV decoder bonus (discount of up to 50 euros for the purchase of televisions and decoders compatible with the new technological standards).
Mortgage relief for those under 36
They remain unchanged mortgage concessions for the first home, reserved for under 36 and to young couples with a Isee up to 40,000 euros.