Building bonuses also for condoned buildings. Here's how to access the discounts
Volumetric bonuses allowed for those who have had access to one of the three amnesties
by Giuseppe Latour and Giovanni Parente
Key points
Abidations such as volumetric bonuses will also be able to cover properties sanctioned with one of the three conditions of 1985, 1994 and 2003. Amnesties have not totally disappeared from the Budget Law 2026. While it is true that the amendment on the mini-reopening of the 2003 amnesty, mainly designed for Campania, was transformed at the last minute into an agenda and left the manoeuvre, with the prospect of being rescued in the near future, a passage has remained in the folds of the text that touches on the homes amnestied over the last 40 years.
The intervention is part of a line ofjudgments (such as Constitutional Court no. 119/2024) that, in essence, challenge the full equality of condemned buildings with buildings sanctioned by other ordinary means. For this reason, some operations are precluded to those who have used an amnesty, because they relate to buildings that, in any case, were initially unauthorised. These include forms of incentive such as the volumetric bonuses, applied by the Regions, on the model of the Berlusconi government's house plan in 2008.
Now, however, comes a correction that seeks to change the direction of this jurisprudence (and which in any case will have to be put to the test in forthcoming rulings). The bonus will thus also be applicable to buildings for which 'an amnesty building permit has been issued or obtained', also on the basis of the conditions of 1985, 1994 and 2003.
The confirmation of the single bonus
The news is part of a context made up above all of confirmations for the building bonus. The original structure given by the executive to the bill, on this front, has not been touched. And it envisages a one-year extension, with a few exceptions, for all the main concessions dedicated to renovations. This extension - it should be remembered - comes after the Budget Law 2025 had ordered a robust pruning of all these deductions, eliminating those located at levels higher than 50 per cent. In the same months, then, the Conto termico (starting on 25 December) was redesigned, trying to direct part of the investments on a consumption-based contribution and not on the deductions, which are more difficult to monitor.
Requirements
To recapitulate, there will be a double tier of 36% and 50% rates; to access the highest level of discount, one must be the owner or holder of a right in rem of another kind on the renovated property and have within that property the principal dwelling (and, in essence, residence). This scheme will apply to three bonuses:
