The guide is presented as a summary of the many tax benefits relating to the real estate sector, illustrating the individual bonuses by means of summary sheets, and comparing the regulations in force and the transitional ones, indicating the tax benefits in force and the methods for taking advantage of them, without neglecting practical examples. The purpose of this Vademecum is to offer an initial orientation that cannot, however, disregard the involvement of technical professionals in the sector in order to assess the possibility, in each specific case, of benefiting from the various tax breaks.
The latest changes to the rules on tax bonuses for the regeneration of real estate assets are those dictated by Law no. 207 of 30 December 2024 (the Financial Law for 2025).
These are particularly relevant and significant changes that have affected all the existing bonuses, for example, the Super-Bonus has seen a considerable reduction in its scope of application. Its application is now limited to certain subjects (condominiums, mini-condominiums, non-profit organisations, AdVs, and ApS), with a reduced rate (it has been reduced over the years from 110%, to 90%, to 70%, and for 2025 to 65%). But for the other bonuses there were also significant changes.
Law 207/2024 brought about a “homogenisation” of the discipline with regard to the applicable rates. For both the Building Bonus, the Eco-Bonus and the Sisma-Bonus, no longer differentiated rates in relation to the different types of interventions, but the same rates for all: in 2025 a rate of 50% will be applied in the case of interventions on the main house or a rate of 36% in other cases; in 2026 and 2027 a rate of 36% will be applied in the case of interventions on the main house or a rate of 30% in other cases.