The draft for the Budget Law of 2026 confirms the extension on the system implemented last year regarding building bonuses. The system involves two requirements to access the highest level of discount of 50 per cent: the first is to have the main home, that is the residence, in the renovated real estate, while the second is to be owner or holder of another real right on that real estate. The ones without those requirements will receive the lower bonus of 36 per cent.
This framework will apply on three different types of discounts with the same rate: the basis discount for renovations, applied for operations like the renewal of systems, the displacement of partitions or the laying of floors; the Ecobonus for the energetic efficiency, used in interventions such as the replacement of fixtures, the installation of heat pumps or hybrid heating systems; and, finally, the Sismabonus, devoted to seismic retrofitting.
The distinctive feature of this framework is that each discount will have its fulfillment procedure with the related ceilings. For example, the sending of the notice to the Enea (The National Agency for New Technology, Energy and Sustainable Economic Development) will be needed for the Ecobonus, while a bank statement linked to an invoice will be required for the Restoration Bonus. A further feature concerns the extension of the system which will be granted for only one year. On this respect, from 2027, the reductions of 36 per cent for main homes and 30 per cent for second homes will be implemented as scheduled.
The package of extensions for 2026 also includes the furniture bonus, dedicated to the purchase of furniture and large appliances, for which a 50 percent discount will be available on a maximum of 5,000 euros of purchases. In this case, there is no difference between first and second homes, as for the other deductions.
In conclusion, the extension of the current scheme is of interest mainly for the owners of second homes, for whom the reduction to 30 per cent was more likely, especially due to the intentions expressed by the Minister of Economy, Giancarlo Giorgetti, on the primary protection of main homes.
Source: Il Sole24Ore