Legge di Bilancio 2025: Tutte le novità sui Bonus Casa!

Renovation Bonus:
The renovation bonus has been extended with gradually decreasing rates. For primary residences, the deduction remains at 50% in 2025 (spending limit of €96,000), dropping to 36% in 2026 and 2027. For second homes, the rate will be 36% in 2025 and 30% in the following years, with the spending limit remaining unchanged. From 2028 to 2033, all properties will be eligible for a 30% rate with a reduced spending limit of €48,000.

Ecobonus:
The Ecobonus will feature a single rate for all energy efficiency interventions, with varying percentages depending on the property type:

• 50% for primary residences in 2025, 36% in the two following years.
• 36% for second homes and non-residential properties in 2025, 30% in subsequent years.
  As of 2025, incentives for heating systems that rely solely on gas will be discontinued, favoring hybrid heating systems.

Seismic Bonus:
The seismic bonus is extended until 2027, with differentiated rates:

• 50% for primary residences in 2025, 36% in the subsequent years.
• 36% for other properties and for purchasing earthquake-resistant buildings in high-risk areas.
  New spending limits will be calculated based on income and household composition.

Superbonus:
Starting in 2025, the Superbonus will be reduced to 65% and will be limited to condominiums, buildings with 2-4 units owned by a single proprietor, and non-profit organizations. Eligibility requires specific conditions to be met (such as submitting the building permit application or approving the assembly resolution by October 15, 2024). 

Furniture and Appliance Bonus:
The furniture bonus is extended until 2025, providing a 50% deduction with a spending limit of €5,000. A new appliance bonus is introduced: 30% (up to €100 per appliance or €200 for ISEE under €25,000) for eco-efficient appliances produced in Europe and the disposal of outdated units.

End of the Green Bonus:
The green bonus will not be extended and will expire on December 31, 2024. The barrier-free bonus (75% deduction) remains valid until December 31, 2025.

Maximum Ceiling for Irpef Deductions:
The law introduces a maximum ceiling for Irpef deductions, affecting income brackets over €75,000. Taxpayers earning between €75,000 and €100,000 will have a ceiling of €14,000, reduced to €8,000 for those earning over €100,000. This ceiling can be increased based on the number of dependent children. For instance, a taxpayer with two dependent children and an income of €90,000 can deduct up to €11,900.