Bonus casa, one more year for 50 and 36%. Skip the superbonus
The tax rebate scheme for renovations confirmed for 2026. The furniture bonus remains, the 75% barrier bonus stops
by Giuseppe Latour and Giovanni Parente
Key points
Stop to the superbonus. After its launch in mid-2020, the maxi subsidy (which had peaked at 110%, and was then reduced to 90, 70 and, finally, 65%) will come to an end at the end of 2025. It will not be proposed again in the new year, with a few minor exceptions, such as the one concerning the Earthquake in Central Italy: for the reconstruction of the territories of Lazio, Marche, Umbria and Abruzzo, the 110% subsidy will still be active, even for projects whose application was submitted before 30 March 2024.
Two tax rates at 36% and 50%
Il disegno di legge di Bilancio conferma le anticipazioni dei giorni scorsi in materia di sconti per la casa: resta, così, in piedi l’impianto che il Governo aveva disegnato l’anno scorso. Ci sarà, quindi, un doppio livello di aliquote al 36% e 50%; per accedere al livello più alto di sconto bisognerà essere proprietari o titolare di un diritto reale di altro tipo sull’immobile ristrutturato e avere all’interno di quell’immobile l’abitazione principale (e, in sostanza, la residenza). Questo schema si applicherà a tre bonus: l’ecobonus per l’efficientamento energetico, applicato a lavori come la sostituzione di infissi o l’installazione di pompe di calore, il bonus ristrutturazioni base, applicato ad esempio a lavori su muratura e impianti,
The characteristic feature of this set-up is that, although the rates will be identical, each discount will have its own system of fulfilments with relative ceilings. For example, for the ecobonus, it will be necessary to send the communication to Enea, while the renovation bonus will only require the making of a 'talking' bank transfer linked to an invoice. The system - and this is the other novelty of the bill - will be extended for just one year. From 2027 the reduction already planned will be triggered: that is, first homes at 36% and second homes at 30.
Furniture bonus extended by one year
As previously mentioned, the furniture bonus has also been extended by one year. A 50% deduction will be available in 2026 for the purchase of furniture and large household appliances, with a ceiling of 5,000 euro. The deduction will be available on condition that 'the building renovation work is started on or after 1 January of the year preceding the year of purchase', i.e. in 2026 starting from 1 January 2025. In this case there will be no difference between first and second homes, as for the other deductions.
Goodbye bonus barriers
Lastly, the architectural barriers bonus at 75%, like the superbonus, has been cancelled. It was scheduled to expire at the end of the year. The Budget Bill makes no mention of it; therefore, from 2026 the cut will be made. Even if the work subsidised by this tax discount will be reabsorbed by other deductions. In other words, for work such as the installation of lifts there will still be discounts at 50% and 36%, instead of 75.
