The future of the home improvement bonus will depend on the extension of the 50% increase over a cut of 36%. The home improvement bonus 2027 was introduced with the goal of promoting the restructuring of primary residences. This fiscal incentive is intended for homeowners who have work plans and who wish to transform their own homes into more energy-efficient and economically advantageous structures. The importance of the home improvement bonus 2027 has been demonstrated over the years, when many residents opted for the renovation of their own primary residences.

This fiscal incentive has significantly reduced the expenses associated with the renovation of the main residence. However, the 2027 maneuver saw a peak of interest, especially among professionals and entrepreneurs who seek to improve their competitiveness through the restructuring of their own residences. It is important to note that not all property owners can benefit from the 2027 bonus, as only those who have work plans and wish to transform their properties into more energy-efficient and economically advantageous structures are excluded from its use. The extension of the 50% tax rate increase was proposed by Maurizio Leo, the Minister of Economy, and refers to a regulation that stipulates maintaining current tax rates until 2027.

The government is studying a higher incentive for energy restructuring, funded by the flexibility on energy that Brussels recently deemed sustainable for Italy. For those with ongoing projects, the year of the grant will determine the tax rate of the restructuring bonus they can access: under current legislation, pay by December or delay to January changes the amount recovered over ten years. In summary, for expenses in 2027, Law No. 199/2025 (Article 14) applies.

The bonus for renovation and Ecobonus has been fixed at 36% on the first property and 30% on others; Ministerial Deputy Maurizio Leo proposed in an interview with Corriere della Sera on September 29 that this should be confirmed in 2027 at 50% on the first property and 36% on others; The European Commission has positively evaluated the safeguard clause requested by Italy on October 8, which is worth approximately 0.3% of GDP annually in 2027 and 2028; The programmatic budget document must be submitted to Brussels by October 15, and the bill's draft must be submitted to the Chambers by October 20; For the Revenue Agency, the deduction follows the criterion of the tax year: the rate depends on the date of the remittance. The sources highlight that the 2027 maneuver was introduced with the objective of promoting the renovation of primary properties.

However, not all homeowners can benefit from the 2027 Bonus Home, as only those who have work programs and wish to transform their homes into more energy-efficient and economically advantageous structures are excluded from its use. Moreover, the proposal for a 50% tax rate increase is attributed to Maurizio Leo, the Minister of Economics, and refers to a regulation that stipulates maintaining current tax rates until 2027. The European Commission has recently ruled in favor of Italy's request for a safeguard clause, which is worth approximately 0.3% of Italy's GDP in 2027 and 2028. Finally, the Programmatic Budgetary Document will be transmitted.