With the start of the new year the rules of some change building bonusesas required by the budget law definitively approved in Parliament on 28 December. In line with the spending containment approach adopted by the Treasury, some measures are confirmed as last year, others are reduced in amount and come into force differentiated rates for the Before And second home.
ECOBONUS: Changes 2025
Continues theEcobonus to improve the energy efficiency of properties but is reduced to 50% for the first home et al 36% for other properties. In 2026 and 2027 the rates will decrease further: al 36% for the first home et al 30% for the others. Until now the deduction had been for ten years and the amount depended on the type of work and building in question.
REFURBISHMENT RELIEF: Deduction and Rates
The deduction for interventions recovery of the building heritage is extended with decreasing rates and differentiated between main residence And second homes. For interventions on the first home in 2025 the rate will be maintained 50% and the spending ceiling of 96,000 eurosfor second homes it will drop to 36%. In 2026 and 2027 also for the first home the rate will drop to 36% while the roof will remain unchanged.
HOUSEHOLD APPLIANCE CONTRIBUTION: Details of the Bonus
The appliance bonusesfinanced with 50 million euros for 2025for those who purchase large appliances produced in Europe and with an energy efficiency at least equal to class B covers up to 30% of the cost with a maximum ceiling of 100 euros. For families with a ISEE less than 25,000 eurosthe maximum limit rises to 200 euros. To access the bonus you will need to demonstrate that you have correctly disposed of the replaced appliance. The methods of disbursement of the contribution will be established with a decree published by 60 days from the launch of the maneuver.
BOILERS: Stop the benefits
From the January 1st stop at tax breaks for the purchase of domestic boilers fed with fossil fuels. The measure comes in the wake of EU directive on Green Homes which from 2025 prohibits EU countries from encouraging fossil fuel boilers.
FURNITURE BONUS: Deduction 2025
Confirmed in 2025 mobile bonusesthrough which it is possible to deduct the 50% of the expense for the purchase of mobile And large appliancesintended to furnish a property undergoing interventions recovery of the building heritageup to a maximum of 5,000 euros. The relief for large appliances applies to those not lower than class A for ovens, to class E for washing machines, dryers and dishwashers, to F class for refrigerators and freezers.
SUPERBONUS: Reduction and New Rules
The Super bonus the contribution for the most discussed public finance measure among those adopted for the post-pandemic recovery continues to decline. The deduction, which became of 65%applies exclusively to:
- Condominiums
- Buildings consisting of 2 to 4 real estate units
- Small housing complexes in which the single owner has control of the entire property
- Onlusvoluntary associations and social promotion.
You can still request the Super bonus only those who started work before October 15, 2024 and he hasn’t finished them yet.