(Finance) – The maneuver has significantly reduced the bonuses for the house, in particular the ecobonuses, both in size and in the audience. From 1 January the rules available to home owners to access the benefits provided for properties have therefore changed: from the simple bonus for boilers and appliances to the superbonus which has been significantly reduced in size and scope.
Super bonus now marginal
The reduction of the Superbonus, which has now become marginal, continues. The deduction drops to 65% and remains only for condominiums, buildings consisting of 2 to 4 real estate units, small housing complexes, non-profit organizations and voluntary and social promotion associations. The benefit is only available to those who started work before October 15th.
Ecobonus reduced by 36%
The Ecobonus, aimed at improving the energy efficiency of properties, remains standing, but is subject to a reduction of 50% for the first home and 36% for other properties, with a further decalage of 36% for the first home and 30%. % for other properties in 2026 and 2027. The benefit is paid by deduction from Irpef and Ires.
Renovation bonus for first home only
The deduction for renovations is extended to the full extent of 50% in 2025 only for the first home, with a spending ceiling of 96,000 euros, and then drops to 36% in 2026 and 2027, while for other homes there are decreasing rates at 36% already in 2025.
Appliance bonuses
The household appliance bonus has been refinanced with 50 million euros for 2025 and provides for a contribution of 30% up to a maximum of 100 euros to those who purchase an appliance with an energy class of at least B, produced in Europe, against the scrapping of an appliance with a lower energy class. For families with an ISEE of less than 25,000 euros the maximum limit rises to 200 euros.
Stop the boiler bonus
From 1 January 2025, the tax breaks for the purchase of domestic boilers powered by fossil fuels, such as gas, will cease due to the Green Houses directive, which prohibits member countries from 2025 from encouraging fossil fuel boilers. .
Furniture bonus confirmed
The furniture bonus has been confirmed for 2025, which allows a 50% deduction of the expense for the purchase of furniture and large appliances, but only in relation to a property undergoing renovation and up to a maximum of 5 thousand euros. The relief for large household appliances applies to those not lower than class A for ovens, class E for washing machines, dryers and dishwashers, class F for refrigerators and freezers.