50% home bonus, extension on the table. Hypothesis of deduction over 5 years

A glimmer of hope is opening up in the government for the extension of the current set-up of home subsidies, with confirmation even in 2026 of the basic discount dedicated to renovations for main homes at 50%, thus avoiding the cut to 36. The dossier is being studied: it was announced by the Deputy Minister for the Environment and Energy Security, Vannia Gava.

The problem (see "Il Sole 24 Ore" of 16 September) concerns the current configuration of thebuilding bonus, with the deduction at 50 per cent for main homes and 36 per cent for second homes. These percentages are destined to undergo a robust cut, according to the timetable set by the 2025 manoeuvre: the maximum rebate from January 2026 will drop to 36 per cent and that for second homes to just 30 per cent. Added to this is the cut in several tax rebates, among which is the furniture bonus, currently at 50 per cent (with a spending cap of EUR 5,000). But also worth mentioning among the expiring concessions are the 75% architectural barriers bonus and the 65% superbonus. A scenario of cuts that risks penalising the residential construction market and encouraging a return to the underground. Moreover, it will greatly reduce our country's commitment to the goals of the Green Homes Directive.

"Together with the Minister of Economy and Finance, Giancarlo Giorgetti," Gava explained, "we are working to try to increase the tax deductions for home renovations to 50% in 2026 as well, currently at 36%, and we are considering making it possible to take advantage of them over five years instead of ten, making the ecobonus more immediate and convenient. The measures are being tested for feasibility, but the aim is to sterilise, at least in part, the cuts planned for next year. An ambitious objective, in the difficult composition of the Budget law, because the confirmation of the renovation bonus and the 50% ecobonus, together with another twelve months of the furniture bonus, would cost just over two billion euros.

In addition to the extension, surprisingly, the government is also considering at least a partial return to the use of the five-year tax break for some home bonuses. This is a decidedly more difficult road to go down than the dry extension, because it would have considerable implications in terms of public finance. A little over a year ago, in fact, the spread over ten instalments was chosen for the benefits payable in instalments over five years, in order to avoid an excessive concentration of burdens on state budgets.

The attention to the subject is greeted with satisfaction by many, starting with Confedilizia and Cna: "Without a confirmation of the 50% deduction, by 2026 we estimate a turnover of just 15 billion for renovations," say the Confederation. This year, to give an idea of the difference, we will come close to 40 billion.