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Building renovations: the Budget Law includes the proposed extension of the 50% and 36% tax deductions.

The current rates would also be confirmed for 2026: the cut is expected for the following year
16 novembre 2025 alle 15:22
Building renovations: the Budget Law includes the proposed extension of the 50% and 36% tax deductions.
Impalcature montate sulle facciate di palazzi in ristrutturazione (Ansa)
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The budget law has been a hot topic in politics in recent days. But what will remain of the housing bonuses in 2026?

Pending the parliamentary debate, the National Budget Law is expected to include a one-year extension of building renovation incentives. This includes a 50% tax deduction for first homes and a 36% tax deduction for second homes, up to a maximum expenditure of €96,000 per property unit.

To make the tax benefit more effective, it is proposed to reduce the recovery period for the deduction from 10 to 5 years.

The extension would also include free construction projects, such as: replacement of fixtures, electrical systems, or plumbing; installation of air conditioning or solar panels with storage; construction of garages; and earthquake-proofing.

The rate cut should therefore come into effect starting in 2027. It would drop to 36% and 30% for first and second homes.

(Unioneonline/E.Fr.)

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