Italian home renovation tax credits in 2026
What is left of Italy's home renovation incentives for spending in 2026: renovation, energy-efficiency and anti-seismic works at 36%, or 50% on the owner's main home, on up to 96,000 euros and over ten years; what changes in 2027 and why invoice discounts are no longer the norm. Then the furniture bonus at 50% on 5,000 euros, paying the right way, the records to keep and the ENEA filing. Two modules with case studies.
Foundational2 modules38 minFree course
2026 rules — verified on September 25, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Tell the general rule in the income tax code apart from the rates extended for 2026
- Apply the 36% and 50% rates and see who qualifies for the higher one
- Work out the deduction within the 96,000 euro cap and spread it over ten instalments
- Recognise what has changed for the energy and seismic incentives compared with earlier years
- Understand why invoice discounts and credit transfers are no longer the norm
- Work out the 2026 furniture bonus and see what falls within the 5,000 euro cap
- Check the link between buying furniture and a renovation project
- Pay for building work and furnishings in the right way
- Gather and keep the records the Revenue Agency may ask for
- Meet the ENEA filing and the other formal conditions
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 119 minFree — no accountRenovation, energy and seismic incentives: what is left in 2026What you will be able to do
- Tell the general rule in the income tax code apart from the rates extended for 2026
- Apply the 36% and 50% rates and see who qualifies for the higher one
- Work out the deduction within the 96,000 euro cap and spread it over ten instalments
- Recognise what has changed for the energy and seismic incentives compared with earlier years
- Understand why invoice discounts and credit transfers are no longer the norm
- Module 219 minFree — no accountThe furniture bonus and the paperwork: how not to lose the deductionWhat you will be able to do
- Work out the 2026 furniture bonus and see what falls within the 5,000 euro cap
- Check the link between buying furniture and a renovation project
- Pay for building work and furnishings in the right way
- Gather and keep the records the Revenue Agency may ask for
- Meet the ENEA filing and the other formal conditions
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (5)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (5)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
Download the handouts
Where this course leads
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Step-by-step guides to the official forms cited in this course.
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The courses that follow on from this one.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.