Italy announces 2026 construction tax bonuses and Superbonus updates

Italy has established specific tax incentives and procedures for construction and renovations for 2026. The ‘Bonus Box Auto’ allows for IRPEF tax deductions for the construction of new, uncovered parking spaces or garages. This deduction applies to the costs of building from scratch rather than purchasing existing structures. For newly built garages, the deduction is calculated only on the construction costs certified by the builder. The deduction rate is 50% if the garage is attached to a primary residence and 36% for second homes, with a maximum expenditure cap of 96,000 euros per unit.

Regarding the ‘Superbonus’, the incentive is now restricted to specific cases, primarily interventions on properties damaged by earthquakes in the Abruzzo, Lazio, Umbria, and Marche regions. A new mandatory model was introduced on July 23 to communicate the choice between invoice discounts and credit transfers to the tax authorities. This communication must be submitted electronically through the Agenzia delle Entrate website.