PRACTICE GUIDE · ITALY 2026
If you are renovating, improving energy efficiency or planning structural work in Italy, start with the work you have in mind. See which tax relief may apply and what to check before you begin.
Updated on
Buy a one-hour consultationRates on eligible expenses under the renovation, energy efficiency and seismic improvement schemes.
01 · RENOVATION TAX RELIEF
For qualifying work, eligible spending is capped at €96,000 per property unit. Reconfiguring an apartment’s layout may qualify as major maintenance. Painting alone is an example of routine maintenance, generally eligible on common areas of residential buildings.
How we can help. We classify the work and assess the need for building filings, design and site supervision.
Consultation for a renovation02 · ECOBONUS
Windows, insulation and heat pumps can qualify for Ecobonus when the building and the work meet the technical requirements. Limits and documentation depend on the type of work.
How we can help. We check technical eligibility, assess building services design needs and prepare the ENEA filing where required.
Consultation for an energy upgrade03 · SISMABONUS
Sismabonus covers qualifying seismic improvement works on buildings in Italian seismic zones 1, 2 and 3. Before work starts, check the zone, the building approval and the deadlines for any required technical certifications.
How we can help. We assess the building and proposed works and can prepare the structural design under a separate appointment.
Consultation for structural work04 · FURNITURE AND APPLIANCE TAX RELIEF
For eligible purchases in 2026, the deduction is 50% on up to €5,000 of spending. Qualifying renovation work must have started on or after 1 January 2025 and before the purchase. If you already claimed the relief in 2025 for the same project, check your remaining allowance.
What to keep. Evidence of the work’s start date, invoices or purchase documents, and receipts for permitted traceable payments.
Consultation for work linked to furniture reliefIn general, it is the property where the taxpayer or their family usually lives. The higher rate also requires ownership or a qualifying right over the property. For common areas, the criteria are assessed for each individual owner. Italian Revenue Agency FAQs
Depending on the work, keep the building approval or the permitted substitute documentation, invoices, payment receipts, and any required technical certifications and ENEA filing receipt. For renovation tax relief, the ENEA filing applies to work that saves energy or uses renewable sources. ENEA guidance
Private individuals generally pay eligible building expenses using Italy’s dedicated tax-relief bank transfer (bonifico parlante), with the reason for payment, claimant’s tax code and payee’s tax code or VAT number. Furniture relief allows traceable payments such as card or bank transfer. If you intend to claim relief on our fees, tell us before paying so we can agree the invoice and payment method. Payment guidance for building work
Design fees and other professional costs connected to eligible work may qualify, subject to the scheme’s limits and conditions. Our technical review helps you classify the work. Your Italian tax adviser can check your eligibility and whether you have sufficient tax liability to use the deduction. Guidance on eligible costs
ONLINE CONSULTATION FOR YOUR PROJECT
We’ll focus on your project. Bring your questions about the work, the tax relief to consider and the documents to prepare.
Pension contribution included · VAT excluded including Italian VAT
After payment, the practice will use the email on your order to arrange the appointment.
