Can I deduct even if I rent?

Yes, if the lease allows it and the landlord gives written consent. The tenant can deduct expenses they have incurred.

Does the bonus apply to condominiums too?

Yes. Expenses for shared condominium areas qualify for the deduction. Each owner's share is shown in the thousandths table.

Does the bonus also apply to the eco-bonus and seismic bonus?

No, these are separate incentives. The eco-bonus (energy efficiency) has different rates: 50-65%. The seismic bonus (earthquake-proofing) goes up to 75-85%. They can partly be combined with the renovation bonus.

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Home renovation tax bonus

The home renovation bonus allows you to deduct 50% of expenses for building work on your home, up to a maximum of €96,000 per property unit. The deduction is recovered over 10 years in equal instalments in the income tax return (730 or Redditi form). No prior application is needed: everything is managed in the tax return.

Authority

Agenzia delle Entrate

Time

1 ora (+ lavori)

Updated

Apr 2026

What you need

✓SPID or credentials to access the pre-filled 730 (to claim the deduction)
✓"Talking" bank or postal transfer to pay for the work (mandatory)
✓Work invoices in your name
✓Notification to local ASL before work begins (only for works requiring notification)
✓Tax code of the contracting company

Step-by-step procedure

Check that the work qualifies

Eligible work includes: extraordinary maintenance (bathroom renovation, electrical/plumbing systems, windows, roof), restructuring, restoration and conservative renovation, reconstruction. Ordinary maintenance (painting, minor repairs) is eligible only for shared condominium areas.

Keep all documentation: invoices, bank transfers, any municipal permits.

Pay via talking bank transfer

All payments must be made via bank or postal transfer with a specific description: "Payment for works under art. 16-bis DPR 917/86, for 50% IRPEF deduction". Include the tax code of the beneficiary and the company. Cash payments are not deductible.

The bank applies an 8% withholding tax on talking transfers: this is normal.

Enter the deduction in the 730

The year after the work, enter the expenses in the Deductible charges section of the 730 (or Redditi form). The pre-filled 730 often already includes the transfer data. The deduction is automatically spread over 10 equal annual instalments.

If you sell the property before 10 years, the remaining instalments transfer to the buyer (unless otherwise agreed in the deed of sale).

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Frequently asked questions

Responsible authority

Authority

Agenzia delle Entrate

Phone

800.909.696

Certified email

Website

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The information in this guide is for orientation only and does not constitute legal or tax advice. Always verify on the official portal of the responsible authority.