Building Bonuses 2025: Comprehensive Guide to the Updates

The 2025 Budget Law introduces significant changes to the regulatory framework for building bonuses, marking a substantial shift for taxpayers and professionals in the field. Below, we detail the main updates.

Main 2025 Updates for Building Deductions

1. Unified Bonus for Renovation, Ecobonus, and Sismabonus:
   • 2025: 36% deduction for secondary homes, 50% for primary residences.
   • 2026-2027: 30% deduction for secondary homes, 36% for primary residences.
   • Spending limits: €96,000 for primary residences, €48,000 for secondary homes.
   • The deduction is spread over 10 equal annual installments and is limited to holders of real rights on primary residences.
2. Superbonus
   • 65% deduction in 2025 for works initiated by October 15, 2024 (with CILA or condominium resolution).
   • In seismic zones, the 110% rate is confirmed for the entire 2025.
3. Architectural Barriers Bonus
   • 75% deduction for interventions on elevators, ramps, and lift platforms.
   • Spending cap: €50,000 per housing unit.
4. Furniture and Furnishings Bonus
   • 50% rate applies to both primary residences and secondary homes.
   • Spending limit: €5,000 for renovation-related interventions.
   • Deduction spread over 10 equal annual installments.
   • Includes purchases of high-energy-class furniture and appliances (e.g., A+++ refrigerators, A++ ovens).
5. Photovoltaic Bonus
   • 75% deduction for expenses incurred in 2025.
   • Incentive for installing photovoltaic systems and storage units.
   • Requirements: Must be combined with thermal insulation measures and ensure at least a two-class energy improvement.
   • Limitations: Cannot be combined with similar incentives. For incomes above €75,000, the maximum deductible benefit is proportionally reduced based on family income limits.
6. Exclusions
   • No incentives for boilers powered solely by fossil fuels. Condensing boilers remain eligible if installed in hybrid systems including heat pumps.
7. Family Income Cap and Limits
   • Starting in 2025, deductions are subject to a “family cap”:
     • Incomes between €75,000 and €100,000: maximum deductible €14,000.
     • Incomes above €100,000: maximum deductible €8,000.
   • The cap is influenced by the number of dependent children, with specific calculation coefficients. To determine the maximum deductible amount, the base amount must be multiplied by a coefficient:
     • 0.50 for families with no dependents.
     • 0.70 for one dependent.
     • 0.85 for two dependents.
     • 1.00 for more than two dependents or at least one disabled child.

Examples

• Income €80,000, no dependents: €14,000 × 0.50 = €7,000.
• Income €80,000, one dependent: €14,000 × 0.70 = €9,800.
• Income €80,000, two dependents: €14,000 × 0.85 = €11,900.
• Income €80,000, three dependents: €14,000 × 1 = €14,000.
• Income €120,000, one dependent: €8,000 × 0.70 = €5,600.
• Income €120,000, two dependents: €8,000 × 0.85 = €6,800.
• Income €120,000, three dependents: €8,000 × 1 = €8,000.

Focus on Active Key Bonuses

Superbonus 2025

• Rate: 65% for expenses incurred in 2025.
• Conditions: CILA-S must be submitted by October 15, 2024. For condominiums, assembly approval is required by the same date.
• Technical Requirements: Interventions must guarantee at least a two-class energy improvement, certified through APE.

Ecobonus

• Rate: 50% until 2025, reduced to 36% from 2026.
• Eligible interventions: Replacement of windows, solar shading, heat pumps, and thermal insulation.
• Requirements: Certification of energy improvement via APE.

Renovation Bonus

• Rate: 50% with a maximum spending limit of €96,000 per housing unit.
• Documentation: Payments must be made via a specific bank transfer, complying with technical and urban planning regulations.

Sismabonus

• Rate: 75% for interventions reducing seismic risk by one class; 85% for two classes.
• Seismic Zones: Applicable in zones 1, 2, and 3.

Photovoltaics and Storage Systems

• Rate: 75% for expenses incurred in 2025.
• Requirements: Must be combined with thermal insulation measures and ensure at least a two-class energy improvement.

Architectural Barriers

• Rate: 75% for interventions improving accessibility, such as installing elevators and stairlifts.
• Requirements: Technical certification and compliance with current regulations.

Forniture and Appliances Bonus

• Rate: 50% for purchasing furniture and appliances linked to renovations.
• Limit: €10,000 for 2025, reduced to €5,000 from 2026.

New VAT Rate

• Introduction: Reduced 5% VAT rate for zero-emission building interventions.

Summary Table of 2025 Building Bonuses

Conclusions

2025 marks a significant evolution in the lanscape of building bonuses. The recalibration of rates, new spending limits, and introduction of the family cap demand careful intervention planning and thorough regulatory analysis. Taxdry offers professional support to help you make the most of the opportunities available.

For more details and in-depth information, consult the official Revenue Agency guides on building bonuses, updated for 2024:

• Guide to Superbonus
• Guide to Ecobonus
• Guide to Renovation Bonus
• Guide to Furniture and Appliances Bonus
• Guide to Home and Other Bonuses

For personalized assistance, contact our experts through the Taxdry website.