In 2025, everything changes in the world of renovations: Sky TG24 Reported the latest important news.
As of the first of next January It will decrease from 50% to 36% Tax contributionRecognized for those who perform maintenance or restoration. The reduction will also include the maximum eligible expenses for one residential unit: 48 thousand euros. But this is just one of many things that will change: in fact, the map of tax breaks for those who undertake construction work will be profoundly revised. Among these The renewal bonus will also be reduced by approximately halfWith the exception of interventions that will be included in the next budget law.
But what does it consist of? In one 50% discount from IRPEF To carry out maintenance, restoration, rehabilitation, preservation and renovation of extraordinary buildings on individual residential real estate units of any cadastral category, including rural areas and their annexes.
We remind you that regarding Common parts of residential buildingsRegular maintenance is allowed. Moreover, they include: Installing elevators and safety stairs, constructing and improving restrooms, replacing exterior fixtures and doors or shutters with shutters, and renovating or constructing stairs and ramps. It also includes: interventions to save energy and treat asbestos, works to avoid household accidents and remove architectural barriers, interventions to lay building cabling, and install gas detectors.
And with the new rate The maximum spending covered by the benefit breaks downThat is, from 96 to 48 thousand euros per real estate unit. But how do you get it? Through IRPEF discountwhich is distributed in 10 annual installments and repayment is made by completing an income statement (730 Pre-Combined or Individual Income Form).
Who is entitled to this? To all taxpayers subject to the payment of income taxes, in particular freehold owners, owners of real enjoyment (right of usufruct, use, dwelling or surface), tenants, borrowers, and members of cooperatives.
it is necessary Save: Registration application, ICI/IMU municipal tax payment receipts, association decision to implement interventions and expenditure distribution schedule, and declaration of approval to carry out works. deer IRPEF bonus of 36% It will cover the three-year period 2025-27. from January 1, 2028 It will go down further 30% It will remain in effect until December 31, 2033.
Future changes also cannot be ruled out in light of the implementation of the European Green Homes Directive and the National Integrated Energy and Climate Plan. The push towards radical reduction of allowances is An attempt to contain the impact on state coffers.
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