Budget Law

Manoeuvre, from furniture to household appliances: all home bonuses

The manoeuvre redesigns housing benefits for 2025 with some confirmations and many cuts that those planning to start a building renovation will have to learn about

by Redaction Rome

20 December 2024

2' min read

Key points

From windows to screens: 50% or 36% ecobonus
Gas boilers excluded from relief
Also 50% renovation bonus
Seismbonus Tightening
Made in Europe furniture and appliances bonus
Superbonus running out

2' min read

Goodbye to the boiler bonus, the green bonus and the much disputed Superbonus, with scattered exceptions in the process of being exhausted. Resisting are the ecobonus, in revised and corrected form, the furniture bonus and the household appliances bonus. The manoeuvre redesigns the house allowances for 2025 with some confirmations and many cuts that those planning to start a building renovation will have to learn about.

From windows to screens: 50% or 36% ecobonus

First of all, the budget law redefines the Ecobonus, the facilitation for energy efficiency through an Irpef or Ires deduction from 50 to 65%, which also reached 85% for some interventions in apartment buildings. From 2025 it will drop to 50% for the first house and 36% for other properties. In 2026 and 2027 it will fall further to 36% for the first house and 30% for others. The rates apply to all subsidised interventions, including those that until this year gave rise to a higher deduction, such as interventions on the common parts of condominium buildings.

Gas boilers excluded from benefits

The new deduction under the ecobonus rules excludes interventions for the replacement of winter air-conditioning systems with fossil fuel-fuelled boilers only, in practice gas-fuelled boilers, which until now enjoyed the same 50% or 65% rates if combined with thermostatic valves.

Also 50% of the renovation bonus

The same scheme as the ecobonus also applies to the renovation bonus, which will remain at 50 per cent, but only for main dwellings and with an expenditure ceiling of EUR 96,000, while for other properties the tax discount will fall to 36 per cent from 1 January 2025, with an expenditure ceiling of EUR 48,000. The rates will fall in the wake of the ecobonus in 2026 and 2027.

Strictness on seismbonus

A sharp downsizing is also coming for the deduction now up to 85% for earthquake-proof work on homes and productive properties: it will also drop here to 50% on the first house and 36% on other real estate, with a further decalage in 2026 and 2027 as for the other concessions.

Made in Europe furniture and appliances bonus

The front in this case is twofold: in the case of the renovation of a property, the 50 per cent discount on furnishings and large household appliances is confirmed, with an expenditure ceiling of EUR 5,000; a contribution is then introduced for the purchase of energy-efficient household appliances (class B or higher) produced in Europe, provided that the old appliance is disposed of properly. The contribution is equal to 30 per cent of the cost of the appliance, up to a maximum of EUR 100 per purchase. The bonus rises to €200 for families with an Isee of less than €25,000. It is possible to benefit from the incentive for only one household appliance per household.

Superbonus running out

The maxi discount born with the pandemic will increase in 2025 from 70% to 65%, but it will be limited to interventions for which, as of 15 October 2024, the Cilas has already been submitted and, for condominiums, the assembly resolution approving the works. The 110% maxi discount will remain only for buildings located in areas hit by catastrophic events. The manoeuvre also opens up the possibility of deducting over 10 years the expenses of 2023, which until now have been excluded from the option.