Renovation bonus, extended for another year. With the 2025 Budget, the Government has decided to move the bonus for the renovation of the first home for another 12 months with a rate increased to 50% and with a spending ceiling raised to 96 thousand euros.
For second homes, however, the standard configuration of last year remains: rate at 36% and spending ceiling at 48 thousand euros.
To recap, then:
The extension of the restructuring bonus in detail
With the new Budget Law it was the renovation bonus has been extended to 50% also for 2025despite the forecast which for 2025 saw a 36% deduction with a ceiling of 48 thousand euros per real estate unit.
The requirement and what jobs are allowed
This extension only affects the first houses. For the latter, however, the deduction it is stuck at 36%with a maximum spending limit of 48 thousand euros. It’s about extraordinary maintenance worksrestoration, conservative rehabilitation and building renovation on individual residential real estate units of any cadastral category, including rural ones and appurtenances (such as garages and garages).
For example, specifically, the admitted redevelopment works include:
As for the common areas of residential buildings, the ordinary maintenance.
Furthermore, it also applies in the reconstruction or restoration of a property damaged by natural disastersif a state of emergency has been declared.
How to request the renovation bonus
To request the renovation bonus you can only proceed with the Irpef deduction. The benefit is distributed in ten annual installments of the same amount. The refund takes place by completing the tax return (the pre-compiled 730 or the Individual Income form).
Extension to 2025 also for the furniture bonus
The 50% deduction for the purchase of furniture and large appliances is also foreseen for expenses incurred in 2025.
