Manoeuvre 2025: from home to family, here are all the bonuses

The Budget Law 2025 envisages a large package of bonuses for next year as well, including confirmed measures, enhanced measures and measures launched from scratch, the contents of which and how they can be used will be detailed when the final text of the manoeuvre reaches the Chamber of Deputies next week. They range from the furniture bonus and the renovation bonus to the new baby card and the enhanced fringe benefits for new hires who decide to move.

The manoeuvre introduces a new 'Carta per i nuovi nati' that grants thousand euro to parents within the Isee threshold of 40,000 euro to meet the numerous first expenses for each newborn child. The manoeuvre also strengthens the bonus destined to support the attendance of kindergartens, also by foreseeing the exclusion of the amounts related to the universal single allowance from the Isee calculation.

The Budget Law 2025 also provides for the extension of the furniture and large household appliances bonus, again at 50 per cent. The incentive consists in a 50% Irpef deduction for purchases made in 2021, 2022, 2023, and 2024, to be divided into ten annual instalments for a maximum expenditure of Euro 16 thousand for 2021, Euro 10 thousand for 2022, Euro 8 thousand for 2023 (ceiling raised in the House Budget Committee during the approval process of the budget law), and Euro 5 thousand for 2024..

For the renovation bonus from next year it will be confirmed at the current level, 50 per cent, only on main dwellings, with an expenditure ceiling of 96,000 euro: tax relief for all second homes, hitherto equated with first homes, will fall from 2025. For these properties the deductions will be 36 per cent, with an expenditure ceiling of EUR 48,000. The full extension would have cost almost a billion a year, with this solution it will be possible to save about a third of the resources.

The Budget law also provides for fringe benefits, with increased amounts - we are talking about up to 3-4 thousand euro - for new hires who agree to transfer residence of more than 100 kilometres. It had been the president of Confindustria, Emanuele Orsini, who had called for measures to respond to the many companies that, unable to find labour locally, have to extend their search to other areas, clashing with the workers' difficulty in facing the expense of house rent. For the rest, the tax exemption threshold for fringe benefits that had been raised in 2024 for all employees to EUR 1,000 instead of EUR 258.23 is confirmed for 2025. The ceiling is set at EUR 2,000 for employees with tax dependent children.