The 2025 Budget Law, which will be approved by the end of the year, will introduce a series of significant changes in building bonuses, which will directly affect renovation strategies and the energy efficiency of buildings.
These changes, currently being discussed in the Chamber of Deputies, aim to reshape the tax deduction rates, with significant implications for interventions such as thermal insulation.
Thermal insulation, a central element for energy optimization and living comfort, takes on a leading role in the new tax breaks, guaranteeing advanced solutions, which are essential for minimizing heat loss and optimizing energy consumption.
This article will analyze in detail what we currently know about the changes envisaged by the 2025 Budget Law, with a specific focus on how these will affect thermal insulation interventions.
The new deduction rates, spending limits and opportunities arising from tax breaks for next year will be examined.
Overview of the main building bonuses planned for 2025
The 2025 Budget Law introduces important revisions to building bonuses, with direct implications on the renovation and energy improvement strategies of buildings.
The regulatory changes, currently being discussed in the Chamber of Deputies, are aimed at reshaping the tax deduction rates, significantly affecting interventions such as thermal insulation.
Let’s see in detail what will be the main changes planned for the new year.
Renovation Bonus
The Renovation Bonus, provided for by art. 16-bis of the TUIR , has undergone a significant revision.
For main residences, the deduction rate remains set at 50% for expenses incurred in 2025, with a ceiling of 96,000 euros.
Starting in 2026, however, the rate will drop to 36% for the two-year period 2026-2027. For properties not used as a first home, the deduction will be reduced to 36% in 2025 and 30% in 2026 and 2027.
This reduction constitutes a transition to a more targeted and efficient incentive system, in line with the European Union’s objectives for energy requalification.
Ecobonus
The Ecobonus, aimed at energy efficiency interventions, retains its relevance in the panorama of tax breaks.
For main residences, the deduction rate is set at 50% for expenses incurred in 2025, with a maximum ceiling of 100,000 euros.
For real estate units other than the first home, the deduction will be 36% in 2025 and 30% in the two-year period 2026-2027.
These amendments are intended to incentivise specific energy efficiency measures, promoting a more sustainable management of energy resources.
Superbonus
The Superbonus, introduced to stimulate deep energy redevelopment interventions, undergoes a significant reduction.
The deduction rate increases to 70% for expenses incurred in 2024 and 65% for those incurred in 2025.
This gradual reduction is aimed at facilitating a transition towards more sustainable interventions with a lower impact on public finances.
It therefore becomes essential to consider these deadlines in the planning of thermal insulation interventions, to optimize the available tax benefits.
Other Relevant Bonuses
In addition to the main building bonuses, the 2025 Budget Law introduces changes to additional tax benefits:
– the Furniture Bonus, which allows the deduction for the purchase of furniture and appliances following renovations, is extended for 2025, with a ceiling of 8,000 euros;
– the Architectural Barriers Bonus, intended for the elimination of obstacles for people with disabilities, is confirmed with a 75% deduction for expenses incurred until 2025.
Thermal blowing in the context of the 2025 building bonuses
Among the numerous options for intervention for energy efficiency, thermal blowing emerges as a particularly interesting solution, due to the fact that it represents an important alternative to classic thermal coats, which are not always implementable due to various types of problems (high costs, architectural constraints, opposition from condominiums).
Precisely because this intervention represents an economically sustainable and lower-impact alternative (it is completed in a single day, there are no scaffolding or removal obligations for residents during the works, and it is also not necessary to request municipal or condominium authorizations for the start of the works), let’s make a small focus on the deductions provided for those who decide to carry out this intervention in the new year.
Thermal blowing is a technique that allows the empty parts of a building (such as the cavities on the perimeter walls of buildings from the 80s and 90s) to be filled with high-efficiency insulating materials, making the internal temperature more stable and reducing heating and cooling consumption.
This makes the intervention perfectly compliant with the efficiency criteria promoted by the Ecobonus and the Renovation Bonus.
As a result, here’s a brief recap for both deductions:
Ecobonus: The Ecobonus, aimed at energy efficiency interventions, provides for a 50% deduction for expenses incurred in 2025, with a ceiling of 100,000 euros for main residences.
In particular, blown insulation is part of the building renovation works art. 16 bis therefore benefits from the 50% deduction for first homes.
For properties other than the first home, the deduction will be 36% in 2025 and 30% in the two-year period 2026-2027.
Renovation bonus: This bonus allows a 50% deduction for expenses incurred in 2025, with a maximum limit of 96,000 euros per property unit.
Starting in 2026, the rate will drop to 36% for the two-year period 2026-2027. For properties other than the first home, the deduction will be reduced to 36% in 2025 and 30% in 2026 and 2027.
Implications of changes to building bonuses on insulation interventions
The recent changes introduced by the 2025 Budget Law to building bonuses will have a significant impact on thermal insulation interventions.
The reduction of tax deduction rates requires careful planning to optimize the economic benefits associated with these interventions.
Impact of the new rates
For main residences, the deduction rate for energy efficiency measures, such as thermal insulation, has been reduced to 50% for expenses incurred in 2025, with a maximum ceiling of 100,000 euros. For second homes, the deduction drops to 36% in 2025 and 30% in 2026 and 2027.
This reduction implies an increase in the time needed to recoup the initial investment through the energy savings achieved.
Therefore, it becomes essential to accurately assess the economic convenience of insulation interventions in the light of the new tax provisions.
Strategies to maximize tax benefits
To make the most of the tax breaks available, there are some small but useful strategies that you can follow.
First of all, given that the deduction rates will decrease further in the following years, it is advisable to plan the insulation interventions by 2025 to benefit from the higher rates.
It is then necessary to evaluate the possibility of combining (where possible) the bonuses, respecting the regulations in force, to maximize tax deductions. This, of course, will depend on the type of work that will have to be carried out, and on a careful preliminary analysis.
Also in function of this, it will be very important to rely on experts in the field for an accurate assessment of the necessary interventions and to ensure compliance with the technical requirements for access to deductions.
It will also be important to make sure that you comply with the timing and methods of submitting the documentation necessary to take advantage of the tax breaks.
By implementing these strategies, it will be possible to optimize the tax benefits associated with building interventions to be carried out in 2025, despite recent regulatory changes.
