Italian Revenue Agency updates home‑related tax deductions and outlines refund‑blocking criteria

The Italian Revenue Agency released a new guide for the 2026 tax‑return model (730) detailing changes to home‑related deductions. For taxpayers with income over €75,000, a new deductible ceiling is introduced, with a maximum of €14,000 for incomes between €75,000‑€100,000 and €8,000 for higher earnings. The super‑bonus rate drops from 70% to 65% and remains limited to projects started before 15 October 2024. Building‑recovery credits now use two rates depending on whether the property is the primary residence, and the exclusion of fossil‑fuel boiler expenses is extended. The previously available green‑bonus is no longer referenced.

The agency also warned that 730 refunds can be suspended if the declaration contains significant anomalies, large discrepancies with pre‑filled data, or a credit exceeding €4,000. In such cases, preventive checks are triggered, which may delay the Irpef credit for several months. The checks can involve data from banks, insurers, universities, condominium administrators and health facilities, and they also consider past fiscal irregularities.