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 amendments to the rules governing tax incentives for the regeneration of the real estate asset base are those introduced by Law 30 December 2024, No. 207 (the Budget Law for 2025) and Law 30 December 2025, No. 199 (the Budget Law for 2026). Over the past two years, the amendments and innovations concerning building tax incentives have been particularly significant and far-reaching. By way of example, the Superbonus will no longer apply as from 1 January 2026 (except in a limited form for municipalities located in earthquake-affected areas). With Law No. 207/2024, a process of “harmonisation” of the applicable tax rates was achieved (and subsequently confirmed by Law No. 199/2025).
Both for the Building Bonus, the Ecobonus, and the Sismabonus, there are no longer differentiated rates depending on the type of intervention; instead, uniform rates now apply: in 2026, a 50% rate will apply to interventions carried out on a principal residence, while a 36% rate will apply in all other cases; in 2027, a 36% rate will apply to interventions carried out on a principal residence, while a 30% rate will apply in all other cases.
Accordingly, a renewed Guide is also proposed for the year 2026, not only in terms of its content and information but also in its format.