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Factsheet for measure IT-2012-25/3532 – Updated – measures in Italy

Home Renovation Bonus

Bonus casa

Country Italy , applies nationwide
Time period Temporary, 22 June 2012 – 31 December 2025
Context Green Transition
Type Legislations or other statutory regulations
Category Promoting the economic, labour market and social recovery into a green future
– Retrofitting buildings
Author Alessandro Smilari (Fondazione Giacomo Brodolini)
Measure added 04 March 2024 (updated 30 January 2025)

Background information

The 'Bonus Casa', also known as the 'home renovation bonus', is an Italian fiscal incentive aimed at promoting the renovation of residential properties. Initially introduced by the decree law no. 83/2012, the incentive has been subsequently extended through various Budget Laws, including the most recent extensions confirmed by the Budget Law of 2022 (law no. 234 of 30 December 2021).

Content of measure

The 'Home Bonus' offers homeowners a 50% tax deduction on expenses incurred for the renovation of residential buildings, with the aim to enhance living conditions, safety, and energy efficiency. This incentive covers a wide range of interventions, including structural recovery, system installation upgrades, and aesthetic improvements of houses. Eligible participants are property owners, holders of real rights (usufruct, use, dwelling), and tenants or borrowers of the property undergoing renovation. The deduction applies to expenses up to a cap of €96,000 per property, which is then spread over ten annual installments, effectively halving the tax burden associated with such renovation costs.

Updates

The following updates to this measure have been made after it came into effect.

16 October 2024

The Budget Law of 2025 envisages the extension of the bonus for the whole of 2025, but limiting its use to first homes (main residential houses) only.

Use of measure

No available data.

Target groups

Workers Businesses Citizens
Does not apply to workers Does not apply to businesses Applies to all citizens

Actors and funding

Actors Funding
National government
Company / Companies
National funds

Social partners

Social partners' role in designing the measure and form of involvement:

Trade unions Employers' organisations
Role No involvement as case not in social partner domain No involvement as case not in social partner domain
Form Not applicable Not applicable

Social partners' role in the implementation, monitoring and assessment phase:

  • No involvement
  • Main level of involvement: N/A

Involvement

No involvement

Views and reactions

No involvement

Sectors and occupations

This case is not occupation-specific.

Sources

Citation

Eurofound (2024), Home Renovation Bonus, measure IT-2012-25/3532 (measures in Italy), EU PolicyWatch, Dublin, https://static.eurofound.europa.eu/covid19db/cases/IT-2012-25_3532.html

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