In this in-depth article we will clarify everything there is to know about Ecobonus 2025. The guide we provide below is applicable to individuals and businesses and, among other aspects, defines the conditions for applying for the benefits.
Learn all the updates provided by the 2025 Budget Law for building bonuses.
What is included in the 2025 Ecobonus?
The Italian Ecobonus benefit consists of the recognition of tax deductions to the extent of 50% of expenses incurred for the reduction of energy demand and thermal improvement of the building on units used as main residences. These expenses are to be divided into annual installments of equal amount, within a maximum limit of deduction for interventions for the recovery of the building heritage (Article 16-bis of Presidential Decree 917/86 TUIR).
The 2025 Budget Law introduces several changes to the regulations of almost all tax benefits provided for building renovation. The regulations reshape the terms of use and the deduction rates, providing more advantageous conditions for real estate units used as primary residences.
These are reductions from Irpef (personal income tax) or Ires (corporate income tax) granted for interventions that increase the level of energy efficiency of buildings.
For more information, read our guide on Italian building bonuses.
Who is eligible for Ecobonus 2025?
The relief is for all taxpayers, both residents and nonresidents, who own the property being worked on.
Individuals who are eligible for the relief:
- Holders of a right in rem to the property;
- Condominium owners, for work on common condominium areas;
- Tenants;
- Those who have the property on loan;
- Business income holders, but only with reference to the capital buildings they use in the course of their business activity.
A cohabiting family member or member of a civil union of the property owner is also eligible for the bonus, in addition to a separated spouse who has been assigned the property in the other spouse’s name, and a more uxorio cohabitee for expenses incurred since January 1, 2016.
In these cases, however, it is essential that the invoice be issued in the name of the person commissioning the work, being part of these categories.
Which renovation works are included in the Ecobonus and what are the spending limits?
The 50% deduction covers interventions involving energy upgrading of real estate units on private and common parts, as well as capital properties subject to business activities in which the following expenses (with the deduction limit next to them) are included as examples:
- Interventions on the envelope of existing buildings (deduction limit € 60,000);
- Installation of solar panels for hot water production (deduction limit €60,000);
- Purchase and installation of windows including frames and replacement of winter air conditioning systems (deduction limit €60,000);
- Replacement of winter air conditioning systems with systems equipped with high-efficiency heat pumps or low-enthalpy geothermal systems (deduction limit €30,000);
- Purchase and installation of solar screens (deduction limit €60,000);
- Energy upgrading of existing buildings (deduction limit €100,000).
As a reminder, like the other building bonuses, supplies of goods and services put in place to carry out energy upgrades to buildings are subject to reduced VAT at 10%.
Quali sono le novità per ecobonus nel 2025?
From 1 January 2025, the Budget Law has provided for a reduction in the deduction from 50% to 36% for interventions carried out on second homes and in any case on units not used as a primary residence.
This reduction also involves the following years with a gradual reduction for 2026 and 2027 to 36% for primary residences and 30% for second homes.
Another change introduced in the Chamber: interventions to replace winter air conditioning systems with fossil fuel-fired single boilers are excluded from any deduction provided for the years 2025, 2026 and 2027
To qualify for the tax break, it is necessary to be in possession of the following documents:
Italian Ecobonus 2025: what it is
- Invoices showing actual expenses incurred in the implementation of the interventions;
- Receipt of the bank or postal transfer through which the payment has been made;
- Building procedure CILA or SCIA in case it was required;
- Receipt of submission of the building procedure;
- In case a building procedure is not required, self-certification signed by the property owner indicating date of commencement of work;
- ENEA certificate drafted by a certified technician to be submitted within 90 days of the end of the work in the case of interventions with an impact from an energy point of view;
- Information sheet on the interventions carried out, prepared in accordance with the template in Annex E or F of the implementing decree;
- Energy Performance Certificate (APE), aimed at capturing data on the energy efficiency of the building.
In cases where the interventions have been carried out on common parts of buildings, the copy of the assembly resolution and the copy of the millesimal table for the allocation of expenses must also be kept and, if necessary, exhibited.
ENEA: When and How to Submit the Notification
Taxpayers who wish to benefit from tax incentives for building renovations are required to submit a communication to ENEA, containing all information related to eligible interventions aimed at improving energy efficiency and saving energy.
This requirement is established by Law 296/2006 and Presidential Decree 917/86, and it allows ENEA to monitor and verify the completed interventions.
The electronic submission to ENEA must be carried out within 90 days from the completion of the work or from the date of testing. It can be submitted either by the private individual, the technician, or the company responsible for the work.
