Module 119 min2134 wordsFree — no account
Renovation, energy and seismic incentives: what is left in 2026
The module’s worked examples, then cases to attempt before revealing their solution · 3 sections · 292 words · 3 min
Worked example
Paying in December or in January
Someone refitting the kitchen of their own main home who settles 30,000 euros on 20 December 2026 gets 50%, which is 15,000 euros over ten years. If the same payment slips to 10 January 2027, the deduction drops to 36%, or 10,800 euros. A few days' difference is worth 4,200 euros.
Worked example
The tenant and the owner
Paolo rents his flat and, with the landlord's consent, spends 10,000 euros in 2026 replacing the wiring and plumbing: he deducts 36%, or 3,600 euros, which is 360 euros a year for ten years. Had the owner spent the same amount on a home she lives in herself, the deduction would be 50%, or 5,000 euros.
Practical case
Chiara and her two flats
Chiara owns the flat she lives in in Padua and a second flat, which she lets. In 2026 she pays, by bank transfer, 60,000 euros of renovation work on her main home and 20,000 euros of work on the let flat. Neither property is used for any business. What yearly deduction can she enter in her coming tax returns?
Hint: Treat the two dwellings separately: the rate depends on how each property is used and on Chiara's title, then check the cap per dwelling, then split into yearly instalments.
Show the solution
Main home: Chiara owns it and lives there, so 2026 spending gets 50%; 60,000 euros is below the 96,000 cap, the deduction is 30,000 euros, or 3,000 euros a year for ten years. Let flat: not a main home, so 36%; 20,000 × 36% = 7,200 euros, or 720 euros a year. Total: 3,000 + 720 = 3,720 euros a year across ten returns, provided her gross IRPEF is large enough to absorb it.
Answer: 3,720 euros a year for ten years
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