For expenses incurred in 2025:
the deduction is 36% (50% in the case of a primary residence) on a maximum of 96,000 euros per real estate unit.
For expenses that will be incurred for the years 2026 and 2027:
the deduction is 30% (36% in the case of a primary residence), always on a maximum of 96,000 euros per real estate unit.
Please note that this treatment does not include interventions to replace winter air conditioning systems with single boilers powered by fossil fuels.
Do you want to take advantage of the building bonuses? Trust expert professionals to verify the requirements and manage the practices safely and effectively!