Come funziona il Bonus ristrutturazione 2025

Summary

The 2025 Italian budget law introduces significant changes to home renovation tax benefits. The tax deduction for primary homes remains at 50%, with a spending cap of €96,000, but a limit on deductions for those with incomes over €75,000. For secondary homes, the deduction drops to 36%, and future years will see further reductions to 30%. Additionally, the 'Bonus Mobili' (Furniture Bonus) is confirmed at 50% for up to €55,000, but it requires prior or ongoing renovations. Homeowners need to be mindful of income limits and these changes when planning their renovations.

Takeaways

• 😀 Second home renovation tax deduction in 2025 will be reduced to 36%, down from 50% in 2024.
• 😀 The maximum deductible spending for second home renovations in 2025 will be €96,000, not the feared €48,000.
• 😀 For 2026, the tax deduction for second homes is expected to drop further to 30%.
• 😀 Primary home renovations will continue to benefit from a 50% tax deduction in 2025.
• 😀 The spending ceiling for primary home renovations remains at €96,000, offering stability for homeowners.
• 😀 If your income exceeds €75,000, be aware that tax deductions may be limited based on income and family composition.
• 😀 The 2025 budget confirms a 50% deduction for the furniture bonus (Bonus Mobili) for purchases related to renovations.
• 😀 To benefit from the furniture bonus, renovations must have been conducted before or during the furniture purchase.
• 😀 The furniture bonus will continue with a €55,000 spending ceiling, maintaining the same terms as last year.
• 😀 The main residence must be your primary home, as the law distinguishes between primary and secondary residences for tax benefits.
• 😀 Overall, expect future reductions in tax deductions for both primary and secondary homes, with a long-term trend towards a 30% deduction from 2028 onwards.

Q & A

What is the main topic of the video?

The main topic of the video is the new fiscal measures and changes to tax deductions for home renovations in Italy in 2025, focusing on how these changes affect primary and secondary homes.

What is the fiscal bonus for second homes in 2025?

In 2025, the fiscal bonus for second homes will be reduced to 36%, down from 50% in 2024. This means a lower tax recovery for home renovation expenses for second homes.

How does the spending cap for renovations change in 2025?

The spending cap for home renovations in 2025 will be €96,000, which is a positive development since it was initially expected to decrease to €8,000. This cap applies to the total amount of expenses eligible for tax recovery.

What is the anticipated tax recovery for home renovations in 2026 and beyond?

In 2026, the tax recovery for second homes will drop further to 30%. This reduction will continue through 2028 to 2033, where the tax recovery will be capped at 30% for both primary and secondary homes.

What impact will income have on the tax recovery in 2025?

For individuals with an income over €75,000, there will be a limit to the total amount of deductions they can claim, including the renovation bonus. This means that high-income earners may face reduced or restricted tax recovery on renovation expenses.

What is the difference between primary and secondary homes regarding tax recovery?

For primary homes (the home where you reside habitually), the tax recovery is 50% in 2025, with a spending cap of €96,000. For secondary homes, the recovery rate is 36% with the same cap, but this will reduce further in future years.

What is the main eligibility criterion for the 'primary home' definition?

To qualify for the 50% tax recovery for home renovations, the property must be your 'primary home,' meaning it is where you live habitually, not just a place you own or use as a second home.

What will happen to the renovation bonus for primary homes after 2025?

After 2025, the renovation bonus for primary homes will decrease to 36%, and it will further drop to 30% from 2028 to 2033, aligning with the fiscal policy changes.

What is the 'bonus mobili' and how does it work?

The 'bonus mobili' is a tax deduction for furniture purchases linked to home renovations. It is still available in 2025, but only for renovations that are carried out before or during the purchase of furniture. The recovery rate is 50%, with a spending cap of €55,000.

Why is the bonus mobili important and how does it relate to home renovations?

The bonus mobili is important because it helps individuals save on the cost of purchasing new furniture for their homes. However, it only applies if the furniture is purchased after or as part of a larger renovation project, not independently.