With the new year, the 50% deduction applies only to the main residence. And for condominium works it risks falling to 36%
With the 2025 Budget Law, tax breaks are significantly reduced, which makes housing redevelopment interventions less attractive than in the past. Scaling involves both deduction rates that the access conditions themselvesand concern renovation works, energy efficiency and seismic improvement. Here’s how it changes with the Home bonus 2025.
50% only for main residences
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One of the most significant innovations concerns the renovation bonuswhich will maintain the 50% deduction exclusively for “holders of the right of ownership or of a real right of enjoyment for interventions on the real estate unit used as a main residence”. A limit which effectively excludes second homes and most non-residential properties, for which the deduction is granted will drop to 36%.
the node of the common areas in condominiums
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The changes do not only affect individual homes but also risk having an impact works in the common areas of the condominiums. According to what was reported by Corriere della Serait is plausible that, since they are not considered a main residence, it will be applied the rate of 36%. While awaiting interpretative clarifications from the Revenue Agency, the only certainty is that carrying out work this year will be less convenient than last year.
ecobonus and earthquake bonus
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Also benefits for energy efficiency interventions, i.e the ecobonusand anti-seismic improvement, i.e. the ordinary earthquake bonus, undergo a clear reduction. Starting from 2025, the maximum deduction drops to 50% for main homeswhile for second homes it is reduced further to 36%. In the case of the condominium earthquake bonus, we move from rates between 70% and 85% in 2024 to much lower levels in the current year.
Home bonus 2025: what measures remain?
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Beyond the general downsizing, some benefits remain confirmed, although in some cases with severe limitations. The mobile bonuses for example, it will still allow you to enjoy a 50% deduction, but with a spending limit set at 5,000 euros. However, the 75% rate for the architectural barriers bonus. Instead, the Super bonus from 70% last year to the current 65%, and in any case only for works started on 15 October 2024.
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