Tax incentives 2025 for the real estate sector: what's changing?
In 2025, the Real estate sector will continue to benefit from important tax incentives aimed at stimulating the renovation and sustainability of buildings. The 2025 italian Legge di Bilancio has reorganized the rates for eco-bonus, seismic bonus, and building renovation, confirming measures on tax deductions for renovations and other specific incentives for energy efficiency. Read the article to discover the new updates for 2025.
Tax deductions 2025 for property renovation
The 2025 tax deductions for property renovation represent one of the main opportunities for those wishing to renovate their property. These incentives allow you to recover a percentage of the expenses incurred for renovation works, such as ordinary and extraordinary maintenance, replacement of outdated systems, or aesthetic improvements to the property.
In 2025, the deductions remain in place with rates varying depending on the type of intervention. Among the most important changes, we highlight the increase in the deduction percentage for works aimed at energy renovation, such as the installation of solar systems and the replacement of windows.
Superbonus and updates for 2025
Although the measure has been gradually reduced in recent years, the Superbonus remains in place for 2025, introducing some new features mainly related to its applicability and new deadlines.
Specifically, the 65% tax deduction for expenses incurred in 2025 applies exclusively to interventions already started, for which, by October 15, 2024, the following conditions must be met:
- The communication of the start of work must have already been submitted and certified (CILA) for interventions that do not concern condominiums.
- The assembly resolution approving the execution of the work must have already been adopted, and the certified CILA for the start of work must have been submitted (for interventions carried out by condominiums).
- The request for the acquisition of the required permit must have already been submitted if the interventions involve the demolition and reconstruction of buildings.
Furthermore, the measure introduces an additional aspect for taxpayers: the possibility of splitting the deduction for expenses incurred from January 1 to December 31, 2023, into ten equal annual installments, starting from the 2023 tax year.
Ecobonus and sismabonus 2025
The 2025 Ecobonus represents another significant part of the tax incentives for the real estate sector. Focused on interventions aimed at improving the energy efficiency of buildings (installation of high-efficiency boilers, thermal insulation, replacement of old air conditioning systems), these incentives offer various tax deductions.
Specifically, the eco-bonus and sismabonus are extended with the following measures:
- A 50% rate for expenses incurred in 2025 for primary residences (this rate drops to 36% for expenses incurred in 2026 and 2027).
- A 36% rate for expenses incurred in 2025 for properties other than primary residences (this rate drops to 30% for expenses incurred in 2026 and 2027).
Incentives for environmental sustainability in 2025 for the real estate sector
In the area of environmental sustainability in the real estate sector, the government also promotes tax relief policies. Some examples include incentives for the installation of electric vehicle charging stations in private homes and condominiums, as well as photovoltaic systems and energy storage systems, as tools to accelerate the ecological transition in the construction sector.
For property renovations, the deduction for the installation of charging stations covers 50% of the expenses. If the intervention concerns a condominium (for example, the installation of a charging station in a garage area), the deduction can be higher, as long as it is part of a broader Superbonus project.
Your partner for Real estate tax incentive consultations
The 2025 tax incentives for the real estate sector represent a unique opportunity for those wishing to improve their homes or invest in property with an eye on sustainability and energy savings. Navigating these regulations, however, can be complex.
That’s why at Studio Immobiliare, we are by your side for this type of consultation, offering a team of expert professionals capable of guiding you in choosing the best tax incentives for your real estate needs.
