Superbonus, boilers, furniture and rents: the complete guide to pre-filled home bonuses

In 2025, then, there is the last tail of the superbonus. It is still only available to those who had construction sites started on 15 October 2024 and only with a rather low level of facilitation, compared to the recent past: 65 per cent. This set-up, however, has produced important numbers: more than EUR 5 billion of relief in the past year.

Above the 50 per cent threshold, only one tax discount remained fully usable in 2025: the bonus for the removal of architectural barriers, which still remains at 75 per cent. It must be said that it is more difficult to claim this than in the recent past. It cannot be used to redo bathrooms and change fixtures, but only for lifts and hoists, lifts outside the home, replacement of steps with ramps, and the creation of tools that 'through communication, robotics and any other technological means, favour the internal and external mobility of persons with severe disabilities'.

The furniture bonus is confirmed also in 2025. In this case the deduction remains at 50 per cent with the expenditure ceiling at EUR 5,000. It should be emphasised, however, that there is incompatibility between this tax rebate and the home appliance bonus. "The contribution," says a Faq of Mimit, "is granted only once per family and, in any case, cannot be combined with other facilities, as well as with other benefits, including tax benefits, relating to the same type of product.

On the fulfilment front, the general rule is confirmed that for private interventions (i.e. not condominiums), such as renovations or extraordinary maintenance entitling to the 50 per cent deduction over ten years, the first instalment is not directly reported in the pre-filled statement but is 'parked' in the attached information sheet and will therefore require an amendment to the pre-filled statement (from when it will be possible) to make it count in the final settlement.