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Building bonuses are tax breaks that consist of a deduction from IRPEF tax of expenses incurred for renovations, energy upgrades and more, which you can recover as a credit through your tax return.
For several years now, these facilities have been introduced to support taxpayers who were going to carry out extraordinary and ordinary maintenance works in owned properties.
With the advent of Superbonus 110 with Decreto Rilancio (Legislative Decree 34/2020), another way of recovering credit from these bonuses was provided for, namely through invoice discounting and subsequent transfer of credit from taxpayer to the person who applied the discount, but this practice was gradually restricted by subsequent decrees until it was almost completely excluded.
After the introduction of Building Bonuses, specific deductions were added gradually with subsequent decrees based on the type of intervention that was going to be performed on the property, imposing different practices and fulfillments according to the type of bonus.
Italian Bonuses for Renovation Works that are still applicable
Below are the main bonuses in force to date:
- House Renovation Bonus: the relief provided by Article 16-bis of Presidential Decree 917/86 provides a subsidy in the form of a deduction for masonry work to restore the building heritage on individual units or common parts of condominium buildings equal to 50% of the expenditure incurred up to a maximum expenditure of €96,000. The deduction may vary depending on the type of property and the year in which the expenditure is incurred. A variant of the bonus was introduced in 2022 with the Budget Law and provided for facade restoration and rehabilitation works with benefit at 90% and then gradually reduced until today to 50%.
- Ecobonus: Another type of facilitation is that concerning Ecobonus works introduced by Law No. 296 of December 27, 2006, which provided for energy upgrading of buildings in order to achieve savings from the energy point of view. Again, there is a 50% deduction but with variables depending on the type of work carried out, the building and the year of the expenditure. The maximum amounts also vary depending on the type of intervention. With Decree Law 34/2020 specifically 119 to incentivize the work is introduced the so-called “Superbonus” that guaranteed a deduction of 110% if the work led to a jump of at least two energy classes with improved building efficiency.
- Sismabonus: as part of the works for the renovation of the building heritage, deductible expenses also include those incurred to carry out earthquake-resistant interventions, with particular regard to the execution of works for the static safety of buildings as regulated by Decree Law No. 63/2013. In the past, depending on the result obtained by carrying out the work, the seismic zone in which the property is located and the type of building, different deductions were granted, while today they follow those provided by the Renovation Bonus. It is also possible to take advantage of deductions in the case of the purchase of property subject to demolition and reconstruction that provide a reduction in seismic risk.
- Architectural Barrier Bonus: for taxpayers who instead carry out interventions to eliminate architectural barriers and promote internal and external mobility in buildings, Budget Law 2022 No. 234/2021 provided a 75% relief to taxpayers with varying ceilings depending on the type of building.
- Furniture Bonus: in case you carry out renovation work at your home, there is an additional benefit regarding purchase of furniture or furnishings with a 50% deduction on the expense incurred up to a maximum of €5,000.
