Italy home renovation tax deductions face potential changes

Current Italian tax deductions for home renovations, energy efficiency, and seismic safety are subject to potential changes. Under existing regulations, the base deduction rate is 36%, which increases to 50% for primary residences where the owner holds a real right, such as ownership.

Future legislative decisions regarding the 2027 budget will determine whether the current framework is maintained or if scheduled reductions will take effect. A critical factor for those planning renovations is that tax benefits are determined by the date of payment rather than the date the work is performed.