UPDATE OF THE "REAL ESTATE AND TAX BONUSES" GUIDE
- Marco Stra
- Mar 25
- 2 min read
The "Real Estate and Tax Bonuses 2025" Guide has been updated following Law No. 207 of December 30, 2024 (the Financial Law for 2025). These updates introduce particularly significant changes that impact all existing bonuses.
The Guide, created by the National Council of Notaries in collaboration with 14 Consumer Associations, serves as a practical handbook for professionals, industry operators, and citizens. However, this handbook is meant to provide only an initial orientation and cannot replace the advice of technical professionals, who should be consulted to assess the possibility of benefiting from various tax incentives in specific cases.
The Guide
Over the past few years, numerous legislative measures have been enacted to introduce new economic support mechanisms aimed at addressing the economic crisis, along with new strategies to boost the Italian real estate market. The first version of the Guide was published in June 2021. Since then, it has undergone as many as 23 updates to incorporate the numerous changes made to the relevant regulations.
The most recent modifications to tax bonuses related to real estate regeneration stem from Law No. 207 of December 30, 2024 (the Financial Law for 2025). These changes are particularly significant and impact all existing bonuses.
For instance, the Super Bonus has undergone a substantial reduction in its scope of application. It is now limited to specific beneficiaries (condominiums, small condominiums, non-profit organizations, voluntary associations, and social promotion associations) and is subject to a reduced rate (which has progressively decreased from 110% to 90%, then to 70%, and now to 65% for 2025).
Furthermore, Law No. 207/2025 has further restricted the eligibility criteria for the Super Bonus in 2025. Specifically, the 65% deduction for expenses incurred in 2025 is only applicable if, by October 15, 2024, the following conditions are met:
The CILAS (Certified Notice of Commencement of Works) has been submitted for projects that do not involve condominiums;
The condominium assembly resolution approving the work has been adopted, and the CILAS has been submitted for projects involving condominiums;
The application for the acquisition of the building permit has been submitted if the intervention involves demolition and reconstruction.
Other bonuses have also undergone significant changes. Law No. 207/2024 introduced a harmonization of the rules governing applicable tax rates. The Building Bonus, Eco-Bonus, and Seismic Bonus no longer have different rates based on the type of intervention but instead follow a uniform structure:
In 2025, a 50% rate applies for interventions on a primary residence, while a 36% rate applies in other cases.
In 2026 and 2027, a 36% rate applies for primary residences, while a 30% rate applies in other cases.
As a result, the 2025 Guide has been updated with revised content and information to reflect these changes.
Comments