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Given Intervention

Type of intervention

Art. 16-bis TUIR, comma 1
From 2027, the House bonus and eco-bonuses drop to 36%.

Expenses and real estate

Includes labor + materials + VAT + professional fees
100% ownership, e.g., 50/50 co-ownership in a marital relationship.

Income and fiscal capacity

Gross taxable income from declaration (CUD / 730)
Gross income taxpayer8,890 €/annoAliquota marginale: 35%

Formal Requirements

Invoice with regulation, beneficiary's tax ID number and supplier VAT number
Mandatory only for eco-incentives (within 90 days of completion).

Tax Deduction Calculated

Total deduction20,000 €50% su 40,000 €
Annual quota2,000 €per 10 anni
Gross income taxpayer8,890 €Estimate cohorts 2026
IRPEF Taxable Income Capacity Capienza sufficiente
Calculation parameters summary
ParameterValue
Selected bonusBonus Casa 50% (prima casa)
Rate50%
Maximum spend limit96,000 €/unità
Effective deductible expense40,000 €
NR (Not Rated)10 quote annuali
First batch (year one)2027 - 2,000 €
Last round2036
Regulatory ReferenceArt. 16-bis TUIR, comma 1

Annualized Interest Rate of 10 Years

Annual deduction plan year by year
YearPrice (£)Fresh Fruit (£)Lost (£)Total cumulative (£)
20272,0002,000-2,000
20282,0002,000-4,000
20292,0002,000-6,000
20302,0002,000-8,000
20312,0002,000-10,000
20322,0002,000-12,000
20332,0002,000-14,000
20342,0002,000-16,000
20352,0002,000-18,000
20362,0002,000-20,000
Total20,00020,000-

Frequently Asked Questions

Come utilizzare

Seleziona il tipo di bonus edilizio

Ogni bonus ha aliquota, massimale e durata diversi. Bonus Casa 50% è valido solo per prima casa fino al 31/12/2026; dal 2027 scende al 36%. Sismabonus richiede zona sismica 1-3.

Inserisci la spesa totale e il tuo reddito

La spesa detraibile è cappata al massimale del bonus selezionato. Il reddito IRPEF serve per verificare la capienza fiscale: se la quota annua supera la tua IRPEF lorda, la differenza viene persa.

Verifica il piano rate e la capienza

Il calcolatore mostra le 10 (o 5 per Sismabonus) rate annuali con la quota effettivamente fruibile. Anni con capienza insufficiente evidenziano la quota perduta.

Controlla i requisiti formali

Il bonifico parlante è obbligatorio per tutti i bonus. Per Eco-bonus (50% e 65%) è richiesta anche la comunicazione ENEA entro 90 giorni dalla fine lavori.

Domande frequenti

Can I combine up to 2 bonuses on the same intervention?

Generally no: each intervention entitles to one bonus only. Exception: if a renovation intervention (Home Bonus) includes also distinct and documented energy efficiency works, it is possible to choose the most convenient bonus for each work. Separate accounting must be kept.

Is credit release still possible in 2026?

No, for new interventions started from 02/17/2023, credit cession and invoice discount have been eliminated by DL 11/2023 (art. 2). Only residual options remain for areas affected by natural disasters or certified seismic emergency. For all other interventions: ONLY IRPEF deduction in tax return, 10 annual quotes.

When is communication with ENEA obligatory?

It is mandatory for all Eco-bonus interventions (50% and 65%) within 90 days of project completion via the ENEA portal (finanziaria2007.enea.it or ristrutturazioni2007.enea.it). For Standard Home Bonus (Article 16-bis TUIR), it is mandatory only if works relate to energy savings; otherwise, a speaking allowance suffices.

What is the speaking allowance?

It is a bank or postal bonus with specific cause that must report: (1) the reference norm (Art. 16-bis TUIR for Bonus Casa, or "art. 1 c. 348 L. 296/2006" for Eco-bonus), (2) the beneficiary's tax code, and (3) the VAT number or tax code of the supplier. Payments with card, check, or cash do not entitle to deduction.