
The 2025 budget law reorganized all tax bonuses in construction and introduced some new features:
The "building renovation" and "energy efficiency" bonuses remain incentivized at a rate of 50% only for main homes (first home), while the rate is reduced to 36% for second homes.The spending limit remains unchanged at €. 96.000;
The "architectural barrier bonus" still enjoys the rate of 75% with a spending ceiling of €. 48.000;
The furniture bonus maintains the rate at 50% for a spending limit of €. 5.000.
The rates and spending limits change for beneficiaries who declare incomes exceeding in 2025 €. 75.000 and family coefficients are also introduced based on the number of dependent children:
For incomes between €. 75.000 and €. 100.000 the deductible amount is equal to €. 14.000;
For incomes exceeding €100.000 the deductible amount is €. 8.000
These amounts must be multiplied by the family coefficients established based on the number of fiscally dependent children:
0.50 if there are no dependent children;
0.70 for a dependent child;
0.85 for two dependent children;
1.00 for two or more dependent children.