Summary of the Italian Renovation Bonus (Bonus Ristrutturazione) – Focus on Garages (C/6 Category) – 2025 & 2028
This text details the Italian renovation bonus (Bonus Ristrutturazione) with a specific focus on whether it applies too work done on garages categorized as C/6 (relevance of the main home). Here’s a breakdown of the key information:
1. garage Eligibility (C/6 category):
Yes, work on garages (C/6) can qualify for the 50% renovation bonus, even if the main house itself isn’t being renovated.
Crucial condition: The garage must be formally registered as “relevance” (appurtenance) of the main home at the time the work is carried out.This relevance must be documented.
Documentation: Proof of relevance must be established through:
The original purchase deed of the property, explicitly linking the garage to the main home.
Official cadastral variations formally establishing the garage as a relevance.
2. Bonus Details (2025):
Deduction Rate: 50%
Maximum Deductible Expense: €96,000 per real estate unit (including all appurtenances – garage included). This is an annual limit for the entire property complex.
Payment Method: Costs must be paid via bank or postal transfer, with a clear reference to Article 16-bis of Presidential Decree 917/1986, the beneficiary’s tax code, and the executing company’s details. (Urbanization charges and stamp duty are exceptions).
Payment Schedule: Deduction is spread over 10 annual installments of equal amount. Unused portions of the deduction cannot be carried forward or refunded.
ENEA Communication: For energy-saving or renewable energy interventions, data must be transmitted to ENEA (via bonusfiscali.enea.it) within 90 days of work completion. Failure to communicate to ENEA does not automatically disqualify the deduction (unlike the Eco-Bonus).
3. Changes for 2025 (Circular 8/E):
Fossil Fuel Boilers: Replacement of existing winter heating systems with solely fossil fuel-powered boilers is no longer eligible for the bonus.
Hybrid Systems & Gas Heat Pumps: The bonus remains available for hybrid systems and gas heat pumps.
4. Crucial Note Regarding 2028:
* The text mentions 2028, but doesn’t provide specific details about changes for that year. It simply states the bonus applies irrespective of property type until 2028.
In essence, the article clarifies that a garage can benefit from the renovation bonus if it’s legally considered part of the main home and the work is properly documented and paid for. It also highlights critically important updates for 2025 regarding eligible heating systems and ENEA reporting.
