Building bonuses
2026

Italy’s budget law for 2026 confirmed the framework of building tax deductions introduced in 2025: the full rate for work on the main residence, a reduced rate for other properties, and a timetable of progressive reductions already written for 2027. Here is the picture updated to November 2026, with the technical formalities we follow for the studio’s clients.

The 2026 framework at a glance

The higher 50% rate goes to holders of ownership or of another right in rem of enjoyment who use the property as their main residence; in all other cases the 36% rate applies.

Renovation bonus

It covers extraordinary maintenance, restoration and conservative rehabilitation and building renovation on individual units (and ordinary maintenance on condominium common parts too): internal refits involving building work, bathrooms and systems, roofs, windows, authorised extensions, plus several “accessory” works such as those for the removal of architectural barriers.

Two practical conditions make the difference: a correct building title for the works that require one, and payment by dedicated bank transfer (bonifico parlante), stating the legal reference, the beneficiary’s tax code and the contractor’s VAT number. Errors on these points are among the most frequent grounds for challenge.

Ecobonus and energy efficiency

The ecobonus rewards energy-upgrade works: insulating walls and roofs, replacing windows, solar shading, efficient systems such as heat pumps and hybrid systems, with specific deduction ceilings for each category. Since 2025, boilers fuelled exclusively by fossil fuels have been excluded, while hybrid systems with a heat pump remain eligible.

On the documentary side you need the sworn technical statement of the requirements, the APE (the energy performance certificate) where required and the ENEA filing within 90 days of the end of the works — the notification to Italy’s national energy agency. These are formalities we handle directly, in coordination with the building-services engineers.

Sismabonus

Seismic risk-reduction works follow the same 2026 rates (50% main residence, 36% other properties) and also include the sismabonus acquisti for buyers of units in buildings demolished and rebuilt by developers to earthquake-resistant standards. The structural sworn statements must be filed at the correct times, together with the design: practice on this point is strict.

Furniture and appliance bonus

Anyone carrying out a renovation that qualifies for relief can deduct 50% of the cost of furniture and large appliances for the property, up to a maximum of €5,000 in 2026, in ten annual instalments. The minimum energy classes of the appliances matter, as does the date work started relative to the purchases.

What changes from 2027

The law currently in force. Under current legislation, for spending incurred in 2027 the rates of the renovation bonus, ecobonus and sismabonus fall to 36% for the main residence and 30% for other properties.

Under discussion: the 2027 budget law. The budget bill approved by the Italian Council of Ministers on 28 October 2026 and tabled in the Chamber of Deputies (bill A.C. 3174) would keep the 50% rate for the main residence and 36% for other properties for 2027 spending too, with a ceiling of €96,000 per unit, and would extend the furniture bonus. It is still being examined by Parliament: it only becomes law once finally approved, expected by the end of December, and it may change in the meantime. Sources: Council of Ministers press release no. 195 and text of the bill (Chamber of Deputies).

New consolidated income tax code. From 1 January 2027 Legislative Decree no. 117 of 19 June 2026 applies: it replaces the 1986 income tax code (TUIR) and moves the building deduction rules into new articles. It is a reorganisation that does not by itself change rates or requirements, but the legal references change — for the wording of 2027 “bonifico parlante” transfers, follow the updated instructions of your bank and of the Italian Revenue Agency.

Remember that these are deductions from Italian personal income tax (IRPEF): they can only be used by those who have income taxed in Italy, and only up to the tax due each year. Our advice is unchanged: size the works to real needs rather than to the tax calendar, and check the final picture with your tax adviser before committing significant spending.

Formalities and documents to keep

• the building title or, where provided for, a substitute declaration on the works;
• invoices and dedicated bank transfers (bonifici parlanti) for all eligible expenses;
• the ENEA filing in the cases required (ecobonus and certain energy-saving works);
• sworn technical statements and cost-congruity attestations where required;
• cadastral documentation and, at the end of the works, an updated APE where due;
• for condominiums: resolutions and allocation tables.

The professional’s role is to hold the picture together: a perfectly executed project that is poorly documented can lose the benefit in the event of an audit. That is why we set up the tax file together with the building file, from day one, coordinating with the client’s accountant on the declaratory aspects.

Discuss it with the studio

Every property has its own administrative and technical history: this guide offers a general picture, but decisions must be taken on the specific case. The studio receives clients in Sirmione and follows projects across southern Lake Garda.

Contact the studio or write to studiovolpipiccoli@gmail.com.