Agenzia delle Entrate states that eligible energy-efficiency/renovation costs in 2025–2026 generally receive a 36% tax deduction, raised to 50% where an owner or qualifying real-right holder incurs work on their principal home; in 2027 rates are 30%/36%. The tax deduction is claimed through returns over 10 annual instalments, not paid as project cash. For condominium common works, each unit holder’s own conditions govern the enhanced rate. A cooperative/company owning housing cannot use the household principal-home uplift just because members live there; a member’s cooperative share is not property title. Statutory ceilings and work-specific conditions apply, and replacement by a single fossil-fuel winter-heating boiler is excluded for 2025–2027.
There is no separate grant application window; the eligible taxpayer claims deductions in the tax return. Legal entities’ ordinary IRES treatment is distinct and must be verified for the exact claimant, work and tax position; do not infer a company entitlement from homeowner rules. Tax capacity, title/rights, who incurred the expense, work qualification and timing affect usability. Check the current Agenzia tax-year guidance before incurring costs.
Related
- it-legal-tenure-condominio — each unit owner’s position controls communal expense allocation
- it-legal-tenure-proprieta — title is distinct from membership and occupancy
- it-national-conto-termico-3 — separate GSE incentive and applicant test
- it-cooperativa — entity ownership is distinct from members’ principal homes