Updates on Housing Bonuses for 2025
In 2025, the Budget Law introduced significant changes to housing bonuses, reducing some benefits while extending others. Published in the Official Gazette on December 31, 2024, the legislation marks a key evolution in tax deductions for housing, with a focus on primary residences. Here is a concise overview of the main updates.
Extended Measures and New Incentives
The following measures have been extended:
Renovation Bonus: Confirmed for extraordinary maintenance, restoration, and conservation works, with rates of 50% for primary residences and 36% for secondary homes. From 2028, the rate will drop to 30% for all properties, with a reduced spending cap of €48,000.
Furniture and Appliances Bonus: Available for the purchase of furniture and appliances linked to renovations, with 50% deductions and a maximum expenditure of €5,000.
Ecobonus: Incentives for energy efficiency improvements with differentiated rates (50% for primary residences and 36% for secondary homes), set to decrease from 2026.
Seismic Bonus: Extended until 2027, with rates of 50% for primary residences and 36% for other properties.
Mortgage Benefits for Under-36s: The state guarantee covers 80% of the residual debt for mortgages related to first-home purchases, with an ISEE limit of €40,000.
New High-Efficiency Appliance Bonus
Introduced in 2025, this incentive supports the purchase of high-efficiency appliances. The deduction is 30% of the cost, with a maximum of €100 per purchase (€200 for families with an ISEE below €25,000).
Major Changes and Limitations
End of Boiler Bonus: Deductions for gas-powered systems will no longer be available, aligning with European directives for greater environmental sustainability.
Reduction of the Superbonus: The rate drops to 65% and applies only to projects started before October 15, 2024. No new incentives are planned for 2025.
Caps on Deductions for Higher Incomes: For incomes above €75,000, the maximum deductible amount is linked to the number of children and their conditions, with thresholds of €14,000 (up to €100,000 income) and €8,000 for higher incomes.
Focus on Primary and Secondary Residences
The 2025 benefits clearly prioritize primary residences. For instance, the renovation bonus maintains a 50% rate for primary homes, while a gradual reduction is planned for secondary residences (from 36% to 30% by 2026). The ecobonus follows a similar trend, with more favorable rates for primary residences.
Future Perspectives
The new measures aim to enhance environmental sustainability and support younger families. However, the introduction of spending caps and the elimination of certain incentives signal a shift towards optimizing available resources. Detailed guidelines from the Revenue Agency are awaited for clarification on how the new rules will be implemented.