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.

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

Italian business associations are preparing to request government intervention to modify the scheduled reduction of housing renovation tax incentives, citing concerns about market impact and increased undeclared work. The associations argue that a second round of cuts within a year would severely damage the construction sector. ANCE (Associazione Nazionale Costruttori Edili - National Association of Building Constructors) expressed particular concern about the possible reduction from 50% to 36% tax deductions. She warned that lower incentive rates could encourage undeclared work and compromise construction site safety standards. ANCE also highlighted complications for condominium renovations, where different deduction rates for common areas make structural interventions more difficult to coordinate. FederlegnoArredo (Italian Wood-Furniture Industries Federation), called for extension of the furniture bonus beyond its December 2025 expiration date. They emphasised the measure's effectiveness in supporting household purchasing power and domestic demand, particularly important given international geopolitical uncertainties affecting exports. Assoclima (Association of Air Conditioning System Manufacturers), acknowledged the expected nature of the cuts but requested reorganisation of incentives to align with decarbonisation objectives. They advocated for special support mechanisms targeting vulnerable groups whilst promoting heat pump and air quality improvement technologies. CNA (Confederazione Nazionale dell'Artigianato e della Piccola e Media Impresa - National Confederation of Crafts and Small and Medium Enterprises) projected severe sector impact, estimating construction work value declining from approximately 100 billion euros in 2022-2023 to potentially just 15 billion euros annually from 2026 under the reduced incentive structure

Sectors and occupations

This case is not occupation-specific.

Sources

• 16 April 2019: Home bonus (www.efficienzaenergetica.enea.it)
• 16 October 2024: Renovation bonus, 50% extension for first homes (www.edilportale.com)
• 16 September 2025: Imprese pronte a chiedere la revisione delle agevolazion (www.ilsole24ore.com)