With the beginning of the new year the rules of some change building bonusesas required by Budget law definitively approved in Parliament on December 28th. In line with the approach to containing the expenditure adopted by the Treasury, some measures are confirmed as last year, others are reduced to the amount and enter into force differentiated rates for the Before And second home.
Ecobonus: changes 2025
Continues theEcobonus To improve the energy efficiency of the properties but is reduced to 50% for the first home and al 36% for other properties. In 2026 and 2027 the rates will still fall: al 36% for the first home and al 30% for the others. So far the deduction had been ten -year and the entity depended on the type of work and building in question.
Renovation relief: deduction and rates
The deduction for interventions of recovery of the building heritage it is extended with decreasing rates and differentiated between main home And second houses. For the interventions on the first house in 2025 the rate of the 50% and the spending roof of 96,000 eurosfor the second houses it will descend to 36%. In 2026 and 2027 also for the first house the rate will drop to 36% while the roof will remain unchanged.
Appliance contribution: Bonus details
The Appliance bonusfinanced with 50 million euros for 2025for those who buy Large appliances produced in Europe and with energy efficiency at least equal to class B covers up to 30% of the cost with a maximum roof of 100 euros. For families with a ISEE less than 25,000 eurosthe maximum limit rises to 200 euros. To access the bonus, it will be necessary to demonstrate that you have properly 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 concessions
From the January 1st Stop at tax breaks for the purchase of domestic boilers powered with fossil fuels. The measure comes in the wake of the EU Directive on Green houses which from 2025 prohibits the EU countries to encourage fossil fuels.
Furniture bonus: deduction 2025
Confirmed in 2025 the mobile bonusthrough which it is possible to deduct the 50% of the expense for the purchase of mobile And Large appliancesintended to furnish a property subject to interventions of recovery of the building heritageup to a maximum of 5,000 euros. The facility for i Large appliances is applied for those not less than the class A For ovens, to class e For washing machines, dryers and dishwashers, to class f for refrigerators and freezers.
Superbonus: reduction and new rules
The Superbonus The contribution for the most discussed public finance measure between those adopted for the post-pandic recovery continues to drop. The deduction, which has become of the 65%applies exclusively to:
- Condominiums
- Buildings composed of 2 to 4 real estate units
- Small housing complexes in which the individual owner has control of the entire property
- Non -profit organizationvoluntary associations and social promotion.
Will still be able to request the Superbonus Only those who started work before the October 15, 2024 And he hasn’t completed them yet.