Dec 05, 2025
3 min read
The construction bonus scheme is currently defined in the budget for the year 2026. The final verification of completed obligations and obligations to be fulfilled has not yet been carried out.
Budget Act 2026: Information on construction bonuses
By Elisa de Pizzol The 2026 budget law, now established in its main features, it has limited itself to extending certain benefits that will expire, the continuity of which does not eliminate the problem of application and the risk of interpretation in some cases.
Here are some aspects to monitor before the end of the year, since December is precisely the month in which we review all commitments and try to prepare without delay for any solutions that are still possible.
As expected, Manobra also confirmed for next year the system of tax credits planned for building interventions in 2025: the Renovation Bonus, the Ecobono and the Earthquake Bonus will have a 50% deduction rate for works on main houses with expenses incurred by the holders of a property right or other real right of enjoyment on the main property;the deduction will drop to 36% in other cases.
There are some exceptions to the earthquake damage, with some exceptions in Lazo, Umbriari and Abriozo, where the end of the maxi-confession defined by the Superbox is also expected by the Superbox. These regions are at a rate of 110%.
The interior bonus is also up to 50%, the benefits are set for passive and equipped equipment, so the value is next to One euroal.
Then it is necessary to take into account the established thresholds for costs, which come from 2025 euros to 100,000 euros (figure 16-ter.
It can be seen that the adoption of the 2026 budget was confirmed on the basis of the 2025 forecast.
Rate extension of 50% and 36% for renewal thereby eliminating “forced” payments on December 20, 2025 to maintain high rates.In other words, there is no longer a need to rush to pay the first payment of the year to avoid incurring costs by placing the next payment in the following year.
However, there are other steps professionals should take to protect not only their clients' interests, but also their own.In the context of future audits, it is important to develop and prepare all possible mechanisms to check the work actually done and to correct and resolve any oversights and errors.
For example, it is good to consider the responsibility profile very carefully.
In addition to the inspections of the Tax Office, unfortunately, a large number of compensations are requested from taxpayers to professionals who have been issued certificates or compliance visas, for example, tax credits related to various construction bonuses used by the former, which were rejected by credit institutions.
In this situationIt is not uncommon for experts to be held accountable for this matter without satisfactorily confirming that the error was, in fact, the result of their own shortcomings.Or are they caused by improper reconstructions carried out by consulting firms (the so-called Big Four) that the institution used to evaluate whether the credits in question should be purchased?And that rejection was caused by the company.Often, a platform's denial does not arise from a genuine legal error.But it comes from a bureaucratic filter that has nothing to do with regulations, controls, internal checklists.and ultimate regulatory policies of these companiesAll elements that the taxpayer readily interprets as"Expert error" and if he is not careful in reconstructing the factsHe risks making unreasonable assumptions.In these casesTherefore, it is advisable to carefully evaluate the conditions for receiving compensation.
In this context, another important issue is the insurance policy obtained by specialists, sworn persons or certificates.In particular, attention should be paid to insurance coverage: only with the specific specifications of "insurance", which has not even reached the insurer, the insurer is guaranteed to the insurer;Otherwise, if there is a "claim-based" coverage, then the coverage is active only after the official report of the accident by a third party, which must be made during the policy period. This means that the insured is required to cover the loss after the expiration of the "claim" period, even if the damage event occurs during the policy period. The label "having a claim" presented during the validity period.
Another area that deserves attention is the presence of checks related to building work with an amount of more than 70,000 euros.
In this regard, we would like to remind you that from May 2022, taxpayers intending to take advantage of the tax benefits in respect of renewal interventions, Ecobobonus, Sismabonus and Superbonus, as well as those who have established a compliance approval, should continue to check that the CCNL applicable to the construction sector is specifically stated in the contract for the assignment of works, other tax benefits in clause 43 no longer apply (clause 43).No.234/2021 and explanations to information bulletin No. 19/E/2022, paragraph 8).To correct any gap present in the procurement contract specified between the company and the taxpayer and thus avoid loss of bonus, an addition can be made to the original contract to include the specific CCNL mark for the construction sector involved.Invoices.However, where identification is not possible, regulation is simpler since a substitute affidavit signed by the company is sufficient, the latter certifying the consolidated agreement used in drawing up the invoice itself.
These tasks undoubtedly have an article that requires the taxpayer to be a taxpayer.However, they must be confirmed when issuing a compliance visa, as well as in their absence, with the issuance of a compliance visa.The professional therefore provides the client with a replacement statement if the collective agreements are not specified in the contract and on the invoice, and causes the client to lose the tax advantage and direct sanctions.
Thinking now in the relative of the chapter of the chapter in Bodus GODUS geme re-electrical recalls and memory this year.
