TAX DEDUCTIONS

Italian law has granted tax deductions on the cost of building renovation and energy efficiency upgrading projects.

The tax deduction is the amount you can deduct from your taxes, reducing the amount of tax you have to pay.

* For official guidance see "fascicolo 1 - Agenzia delle Entrate - edizione febbraio 2026 - Ristrutturazioni edilizie: le agevolazioni fiscali" and updates on Ristrutturazioni edilizie: le agevolazioni fiscali

* https://www.agenziaentrate.gov.it/portale/schede/agevolazioni/detrristredil36/schinfodetrristredil36-cittadini

* https://www.agenziaentrate.gov.it/portale/schede/agevolazioni/detrazione-riqualificazione-energetica-55-2016/cosa-riqualificazione-55-2016-cittadini

* For Inland Revenue guidance see "fascicolo 3 - Agenzia delle Entrate - edizione gennaio 2026 – Bonus Mobili ed elettrodomestici"

* For official guidance see "fascicolo 6 - Angaisa - edizione 2026 – IVA Ridotta nell’edilizia"

* For official guidance see "fascicolo 7 - Agenzia delle Entrate – edizione febbraio 2026 – Guida alle agevolazioni fiscali per le persone con disabilità"

WHO CAN BENEFIT?

The following parties are eligible for the fiscal deduction

the owners of properties or people who hold real rights to their use (life interests, etc.),
the tenants of the properties on which the work is done,
the family members, and in particular the spouse, of the parties listed above.

MAIN TAX INCENTIVES

Renovation bonus

Routine and special building renovation works - tax deduction

* For official guidance see "fascicolo 1 - Agenzia delle Entrate - edizione febbraio 2026 - Ristrutturazioni edilizie: le agevolazioni fiscali" and updates on Ristrutturazioni edilizie: le agevolazioni fiscali

Energy Efficiency Bonus

Energy efficiency upgrading/improvement works

* https://www.agenziaentrate.gov.it/portale/schede/agevolazioni/detrazione-riqualificazione-energetica-55-2016/cosa-riqualificazione-55-2016-cittadini

Furniture bonus

Purchase of furniture and large white goods – tax deduction 50%

* For Inland Revenue guidance see "fascicolo 3 - Agenzia delle Entrate - edizione gennaio 2026 – Bonus Mobili ed elettrodomestici"

LOW RATE VAT at 4% and 10%

* For official guidance see "fascicolo 6 - Angaisa - edizione 2026 – IVA Ridotta nell’edilizia"

4% VAT - new build, first home or extension.

WHO IS ELIGIBLE?

The following are eligible for low rate VAT:

the owners of properties or people who hold real rights to their use (life interests, etc.),
the tenants of the properties on which the work is done,
the family members, and in particular the spouse, of the parties listed above.

PREREQUISITES

The prerequisites for low rate VAT on some products for use in the home are:

4% VAT - CONSTRUCTION of first home, not in luxury category.
4% VAT - CONSTRUCTION of rural buildings for residential purposes.

10% VAT

* For official guidance see "fascicolo 6 - Angaisa - edizione 2026 – IVA Ridotta nell’edilizia"

WHO IS ELIGIBLE?

The following are eligible for low rate VAT:

property owners,
people who hold real rights to use of the property (life interests, etc.),
the tenants of the properties on which the work is done,
the family members, and in particular the spouse, of the parties listed above.

PREREQUISITES

The prerequisites for low rate VAT on some products for use in the home are:

10% VAT - restoration and conservation PROJECTS.
IVA 10 % - redevelopment and construction RENOVATION projects.

Low rate VAT can only be granted on renovation projects if you have a Notice of Commencement/Certified Notice of Commencement which specifies "Building Renovation" or "Restoration and Conservation".

10% VAT cannot always be granted if the Notice of Commencement/Certified Notice of Commencement carries different wording such as "Routine Maintenance" or "Extraordinary Maintenance", since work of this kind involves work being performed by a contractor who has been awarded a tender contract.

FACILITATIONS FOR THE DISABLED - 4% VAT

* For official guidance see "fascicolo 7 - Agenzia delle Entrate – edizione febbraio 2026 – Guida alle agevolazioni fiscali per le persone con disabilità"

* For official guidance see "fascicolo 6 - Angaisa - edizione 2026 – IVA Ridotta nell’edilizia"

Facilitations are available for disabled people who purchase products and devices prescribed by a District Health Authority specialist physician, provided the product is necessary to improve and ensure their level of independence

PAYMENT METHODS AND DOCUMENTATION

To benefit from tax deductions, it is necessary to comply with the payment methods required for each specific tax incentive. In many cases, a special bank transfer for tax deductions (bonifico parlante) is required, while other incentives allow different payment methods.

The documentation that must be retained also varies depending on the tax benefit.

Before making a payment, we recommend consulting the official guides published by the Italian Revenue Agency (Agenzia delle Entrate) to verify the applicable requirements and procedures.

IMPORTANT NOTICE

The content of this page is provided for general informational and educational purposes only. Tax benefits, eligibility requirements and application procedures may change over time.

To verify the current regulations and determine whether you qualify for any available tax incentives, we recommend consulting official sources and seeking advice from a qualified professional.

Rubinetteria.com accepts no liability for any unintentional errors or inaccuracies in the information provided.