Bonus casa: incentives for green properties and benefits coming for the under 36s. What to know
Among the proposals put forward by the majority are two purchase discounts
by Giuseppe Latour and Giovanni Parente
Back to the green housing bonus. But also to the incentives for the purchase of real estate by under 36. Speaking of the home, if the game of the most expensive tax breaks seems substantially closed, with the arrangement found by the Budget Bill for the renovation bonus and the ecobonus, there remain small margins of manoeuvre within which the majority is trying to move to introduce discounts with a minor impact but great significance.
New life for the green house bonus
The proposal to reintroduce the green home bonus is along these lines. This is an IRPEGF deduction, to be recovered over ten years, equal to 50% of the VAT paid for the purchase of homes in class A and B sold by construction companies or real estate OICRs, first introduced in 2016-2017, then re-proposed in 2023 and, since then, left in the freezer.
Now Forza Italia is planning to put it back on track, with a proposal signed by Roberto Rosso and Maurizio Gasparri, included in the package of recommended measures. It is, moreover, a measure whose importance has long been supported by both Ance and Confindustria Assoimmobiliare; the idea is that tax breaks should support not only the renovation and upgrading of second-hand property but also investments in the new.
Help for under 36
This is not the only possible innovation. Forza Italia again (this time with an amendment signed by Roberto Rosso) proposes the reopening of the terms for taking advantage of the incentives for the purchase of homes by under 36s. These are incentives, dedicated to those with an Isee of less than 40,000 euro, introduced by decree law 73/2021 and not renewed as of 2025 (although in 2024 they were subject to a rather limited extension).
Specifically, they provided for exemption from payment of registration, mortgage and cadastral taxes, a tax credit equal to the amount of VAT paid for any new purchase, and exemption from substitute tax for financing provided for purchase, construction and renovation. The hypothesis is to go until 2028, giving a more certain perspective to purchases by the under 36s. And the cost would be relatively limited: the loss of revenue for the Treasury would be about 132 million for each year.
