Tax deductions

Ecobonus and Renovation Bonus 2025

Tax Deductions for Energy Savings and Building Renovations

The 2025 Budget Law introduced important changes to tax breaks for the construction sector, with a specific focus on sustainability and energy savings. In this detailed guide, we analyze the new measures envisaged for the Home Bonus and the Ecobonus, key tools for incentivizing the renovation and energy efficiency of buildings.

Disclaimer
The information provided in this guide is indicative. Climaconvenienza.it declines all responsibility for the interpretation of tax break regulations. We recommend consulting your accountant or project manager for the proper handling of your tax break request.

1. What are the Home Bonus and the Ecobonus?

Home Bonus
Tax relief for taxpayers who undertake building renovations, such as:

Ordinary and extraordinary maintenance
Restoration
Conservative renovation
Ecobonus
Relief for interventions aimed at improving the energy efficiency of buildings, including:

Installation of solar panels
Thermal insulation
High-efficiency air conditioning systems

2. Ecobonus 50% - 36%
The Ecobonus provides an IRPEF or IRES tax deduction equal to:

50% for interventions on first homes
36% for interventions on second homes

Interventions eligible for a 50% deduction
The relief is available for the following expenses on first homes:

Energy retrofitting of existing buildings
Installation of solar panels
Replacement of winter air conditioning systems with:
High-efficiency heat pumps (air-to-air conditioners)
High-efficiency heat pumps (chillers and mini-chillers) Air-to-water systems), including system terminals (fan coils) if purchased together with the generator
Hybrid systems with integrated heat pump and condensing boiler
Replacement of traditional water heaters with high-efficiency heat pump models (COP > 2.6)
Purchase of multimedia devices for remote control of the following systems:
Heating
Domestic hot water (DHW) production
Air conditioning (Wi-Fi systems, excluding cell phones, tablets, and PCs)
Purchase of heat generators powered by combustible biomass
Who can benefit from the Ecobonus?
All taxpayers, including business owners, provided they own or have a right of enjoyment of the property.

Reimbursement Methods
The Ecobonus is reimbursed over 10 years, through annual tax deductions.

Spending Cap

€14,000 for incomes between €75,000 and €100,000
€8,000 for incomes above €100,000

3. Renovation Bonus 50% - 36%
The Renovation Bonus provides an IRPEF deduction equal to:

50% for renovations on first homes
36% for renovations on second homes
The deduction is valid until December 31, 2025.

Who can benefit?

All taxpayers subject to IRPEF (personal income tax), whether resident in Italy or not, can claim the deduction.
The deduction can be claimed not only by the owner, but also by those who bear the costs (tenants, usufructuaries, etc.).
Spending limit

€14,000 for incomes between €75,000 and €100,000
€8,000 for incomes above €100,000
Simplified payment method
Climaconvenienza.it supports its customers in accessing tax deductions through the use of bank transfers with tax deductions.

4. Please note: Bonuses cannot be combined

❌ The Home Bonus and the Ecobonus cannot be combined. If a project falls into both categories, the taxpayer must choose only one benefit.

❌ Not cumulative with the Conto Termico 2.0 incentive for:

Energy efficiency
Energy production from renewable sources

Conclusion
With the new provisions of the 2025 Budget Law, the Ecobonus and Renovation Bonus represent essential tools for improving energy efficiency and the value of properties. To obtain the maximum tax benefit, it is recommended to consult a tax expert or your trusted technician.