What is the maximum deduction limit?

50% Bonus: €48,000 per property if individual (e.g., pay €100,000, deduct max €50,000). It depends on documented expenses.

If I don't have receipts, can I still deduct?

No, without receipts you cannot deduct. The Agency requires documentation: invoices, traced transfers, accountant declaration.

How many annual installments for refund?

10 equal annual installments. If you deduct €50,000, you receive €5,000/year for 10 years (2025-2034).

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Home renovations and housing bonuses 2025: 50%, deductions, superbonus

In 2025, if you renovate your home, you can deduct up to 50% of expenses (up to established limits). Some works also qualify for the 110% Superbonus (but deadlines are almost expired). This guide explains: which works are covered, which aren't, how to report them, how to use the tax credit.

Authority

Agenzia delle Entrate

Time

2–3 ore

Updated

Apr 2026

What you need

✓IRPEF declaration (730 or Redditi)
✓Original invoices for work
✓Bank transfer (traceable)
✓Declaration of work start/completion
✓Estimates and technical reports

Step-by-step procedure

Understand the difference: 50% bonus vs 110% Superbonus

50% BONUS: Applies to most improvements (painting, flooring, bathroom, kitchen, doors, windows, heating). Limits: €96,000 per property, €48,000 if individual. 110% SUPERBONUS: Applies to specific energy efficiency or anti-seismic improvements. Deadline: December 31, 2024 almost expired for most; reworked in 2025 with strict limits.

In 2025, the superbonus has expired for many categories. Check current rules.

Report the work start to the Revenue Agency

Before starting work, complete form 730/4 or a declaration at your CAF. Specify: start date, expected completion date, total amount, type of work. Reporting is mandatory to claim the deduction. Deadline: within the month work starts or one month after.

Online reporting is easy through your CAF or accountant.

Collect invoices: bank transfer tracking is mandatory

MANDATORY: pay only by traceable bank transfer (no cash, no checks). The bank traces the payment. Each invoice must be in your name and include: amount, work done, date. Keep everything for at least 5 years.

If you pay in cash, you CANNOT deduct. The Revenue Agency checks bank transfers.

Use the tax credit: invoice discount or refund

You have two options: 1) INVOICE DISCOUNT: The contractor gives you a direct discount (e.g., 50% discount, you only pay 50%). 2) REFUND IN INSTALLMENTS: Deduct it in your tax return (730 or Redditi) in 10 equal annual installments (you can start in 2025). Choose the option in the first month of work.

Invoice discount is immediate; installment refund is long but certain.

Report work completion to the Revenue Agency

Within 30 days of work completion, report completion with attachments: total invoices, accountant/designer declaration, responsible declaration on compliance. Final reporting is mandatory to lock in the credit and use it.

If you don't report completion, you risk losing deduction rights.

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Frequently asked questions

Responsible authority

Authority

Agenzia delle Entrate

Phone

800.90.96.96

Certified email

Website

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The information in this guide is for orientation only and does not constitute legal or tax advice. Always verify on the official portal of the responsible authority.

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