- installation of photovoltaic solar systems and related integrated storage systems;
- elimination of architectural barriers;
- creation of continuous structural monitoring systems for anti-seismic purposes.
The deduction, which can be used directly in the tax return, must be divided into 10 annual installments. In case of option for discount on invoice or transfer of credit, the credit must be used in 4 annual installments.
For expenses incurred from 01.01.2023 to 12.31.2023 relating to interventions covered by the Superbonus regulation, the deduction can be divided, upon request of the taxpayer, into 10 annual installments of the same amount, starting from the tax period 2023.
The option is irrevocable and is exercised through the presentation of the supplementary 2024 INCOME form by 10.31.2025, or within the deadline established for the presentation of the tax return relating to the 2024 tax period.
In the event that the supplementary declaration shows a higher tax due, this must be paid within the deadline for the payment of the 2024 balance, without penalties or interest.
Furniture bonus and green bonus
The furnishing bonus is provided for the purchase of furniture and large appliances intended for properties undergoing building recovery interventions. In 2025, the 50% deduction is confirmed, with a maximum spending limit of €5,000, for building recovery interventions started by 1.1.2024.
For greening interventions in private uncovered areas of existing buildings, such as appurtenances or fences, irrigation systems, construction of wells, green roofs and hanging gardens, the deduction introduced in the Budget of 2018 and valid until 2024 has not been extended.
Elimination of architectural barriers
The 75% deduction for expenses relating to the general interventions for overcoming and eliminating architectural barriers, as well as for the related automation interventions of the systems and for the disposal and reclamation of materials, will be valid until 31.12.2025.
The applicable legislation provides for:
- interventions for the elimination of architectural barriers involving stairs, ramps, lifts, stairlifts and lifting platforms;
- payment by dedicated bank transfer, as for the costs of recovering the building heritage;
- acquisition of the certification issued by a qualified technician who certifies compliance with the requirements set out in Ministerial Decree n. 236/89.
The interventions in question can be considered "driven" by interventions for which the Superbonus is foreseen or in those with a deduction for the recovery of the building heritage.
