2025 Budget Law: All the Updates on Home Renovation Bonuses

LT Immobili & Design 26 November 2024

As the final approval of the 2025 Budget Law approaches, significant updates are emerging for homeowners and tenants. With reductions, confirmations, and eliminations, here’s a comprehensive overview of how the home renovation bonuses will change compared to 2024.

Renovation Bonus: Unchanged Benefits

The Renovation Bonus remains a stable benefit in 2025. The 50% deduction is confirmed, with a maximum spending cap of €96,000 per residential unit.
This incentive covers:

• Interior works: extraordinary and ordinary maintenance, restoration, and building rehabilitation;
• Common areas: maintenance of shared spaces in residential buildings;
• Post-disaster repairs: interventions on properties damaged by natural disasters;
• Garages: construction of garages or parking spaces associated with residential units.

The bonus is available not only to property owners but also to usufruct holders, tenants, those with loan-for-use agreements, cooperative members, and sole proprietors, as long as the properties are not instrumental assets or inventory.

Superbonus 2025: Reduced to 65% with Restrictions

The Superbonus will drop to 65% and will only be available to those who initiate the process by October 15, 2024, submitting proper authorization to the relevant administration. Projects starting after this date will not qualify for the benefit.

Ecobonus and Sismabonus: Gradual Reductions

The Ecobonus, previously offering deductions between 75% and 50%, will be scaled back:

• In 2025: 50% for a primary residence and 36% for a secondary residence;
• From 2026 onwards: 36% for a primary residence and 30% for a secondary residence.

Similar reductions will apply to the Sismabonus, which remains a key incentive for improving the structural safety of buildings.

Accessibility Bonus: Confirmed at 75%

Good news for those needing to improve home accessibility: the Accessibility Bonus will remain at 75%. It applies to:

• Installation of elevators, stairlifts, and ramps;
• Elevation systems for people with disabilities;
• Structural modifications to enhance accessibility in living spaces.

Furniture Bonus Confirmed, Goodbye to Garden Bonus

The Furniture Bonus will continue in 2025, offering a 50% deduction on purchases up to €50,000. It applies to high-energy-efficiency furniture and appliances intended for renovated properties.

On the other hand, the Garden Bonus, which previously incentivized green space improvements, will no longer be available.

The main changes include reductions in deduction rates for the Superbonus, Ecobonus, and Sismabonus. However, the Renovation Bonus, Accessibility Bonus, and Furniture Bonus remain stable, ensuring substantial support for those looking to improve or renovate their homes.

Before starting construction or renovation projects, it’s crucial to check the final conditions of the 2025 Budget Law, as further changes may occur before its approval. Staying informed allows for better planning to take full advantage of the available incentives.