Salta al contenuto principale

Renovation Bonus 2025: how it works and how to apply for it

Bonus Fiscali
January 14, 20259 min read
Renovation Bonus 2025: how it works and how to apply for it

Renovation Bonus 2025 for the installation of a wastewater treatment plant: everything you need to know

Good news for those considering installing a new wastewater treatment plant: the Renovation Bonus has been confirmed for all of 2025. The bonus recognizes a deduction of expenses on IRPEF incurred with different rates based on the type of housing, up to a maximum of 96,000 euros. The bonus is valid for building renovation, extraordinary and ordinary maintenance, including the installation of wastewater treatment plants. In the following paragraphs, we will analyze the Renovation Bonus 2025: how it works, who is eligible, which works are allowed, the steps to obtain the bonus, and the advantages of a wastewater treatment plant.

Renovation Bonus 2025: how does it work?

The Renovation Bonus 2025 is a tax deduction on IRPEF reserved for those who carry out ordinary and extraordinary maintenance work on a condominium or on individual buildings.

1. For the primary residence:

  • 50% for expenses incurred until December 31, 2025
  • 36% for expenses incurred from January 1, 2026, to December 31, 2027

2. For second homes and other types of housing:

  • 36% for all of 2025
  • 30% from January 1, 2026, to December 31, 2027

The maximum expenditure remains fixed at 96,000 euros, and the deduction must be divided into 10 equal annual installments.

The deduction applies to expenses incurred from June 26, 2012, to December 31, 2025, amounts to 50%, and must be divided into 10 equal annual installments for a maximum expenditure of 96,000 euros. In practice, those who carry out extraordinary maintenance on the drainage system of their home acquire the right to deduct from their tax payments a discount equal to 50% of the incurred expenses. Over time, the bonus has undergone various modifications and extensions. With the Rilancio Decree, the possibility of benefiting from the bonus through invoice discount or credit transfer was introduced. These options were valid until 2022, but today in 2025 they are no longer available. The 2021 Budget Law increased the discount percentage to 50%, while it was previously 36%, and raised the expenditure ceiling to 96,000 euros. Finally, with the new Budget Law, the incentive has been extended until December 31, 2025.

Renovation Bonus: Example

Let’s now look at a Renovation Bonus example to understand how much can be saved when purchasing a treatment plant. In practice, the cost incurred for purchasing a treatment system can be deducted from the expenses that a citizen pays in annual installments for 10 years. Let’s assume we have chosen a Dorabaltea purification technology for a house with 6 people, costing €5,000; what happens in this case? The IRPEF deduction amounts to €2,500, so the tax savings correspond to €250 each year for 10 years. In practice, the system actually cost €2,500 instead of €5,000. In practice, the expenses for the treatment system are halved, and we must also add the savings achieved in water terms, as thanks to the treatment plant there is always a supply of water without having to continuously source it elsewhere. A significant advantage from an economic perspective, as this incentive has a much less impactful effect on the family or business budget. Additionally, there is an increase in the economic value of the property, which, being more GREEN and SUSTAINABLE, becomes more attractive on the market.

Who is entitled to the deduction?

Who can obtain the Renovation Bonus 2025? All taxpayers who regularly pay income taxes, whether residents or non-residents in Italy. Here is a list of people who can benefit from the tax incentive:
  • owner or bare owner;
  • holder of a real right of enjoyment;
  • tenant or borrower;
  • members of divided and undivided cooperatives;
  • members of simple partnerships;
  • individual entrepreneurs, but only for properties that do not fall among those instrumental or merchandise.
Provided they incur the expenses and are the holders of bank transfers and invoices, the following individuals also qualify as beneficiaries:
  • cohabiting family member of the owner or holder of the property subject to the intervention, or the member of a civil union;
  • separated spouse assigned the property registered to the other spouse;
  • cohabitant more uxorio, not the owner of the property subject to the interventions nor holder of a loan contract, for expenses incurred from January 1, 2016.

What works are allowed?

To have a complete overview, here is a list of works that fall under the tax incentive:
  • all works listed in the Consolidated Text of legislative and regulatory provisions concerning construction, including extraordinary maintenance interventions, restoration and conservative rehabilitation, and building renovations;
  • ordinary maintenance works, extraordinary maintenance, restoration and conservative rehabilitation, and building renovations;
  • works deemed necessary for the reconstruction or restoration of properties damaged due to calamities, provided that a state of emergency is declared;
  • works aimed at creating garages or parking spaces, even in common ownership;
  • works aimed at eliminating architectural barriers;
  • works for the creation of any tool intended to facilitate the internal and external mobility of disabled persons through communication, robotics, or any other means of advanced technology;
  • works for the removal of asbestos and for the execution of works intended to prevent domestic accidents;
  • works intended to implement measures to prevent the risk of illicit acts by third parties;
  • works intended for cabling buildings;
  • interventions for the replacement of the emergency generator group with state-of-the-art gas emergency generators.
As already indicated, among the renovation works eligible for the bonus is also the installation of wastewater treatment plants, whose expenses can be deducted up to 50% over 10 years.

How to obtain the bonus?

Let’s now delve into the more bureaucratic part to correctly submit the application and access the bonus. To pay the invoices related to the work performed and thus access the deduction, it is necessary to use a speaking bank or postal transfer that must contain:
  • the reason for the payment: “Transfer related to construction work that gives the right to the deduction provided for by Article 16-bis of the DPR 917 of 1986”;
  • tax code of the beneficiary of the deduction;
  • VAT number or tax code of the payment beneficiary.
How to submit the application correctly? It’s very simple, through the submission of the personal income tax return model at the time of the income declaration. The deductible amount must be divided into 10 equal annual installments. To further streamline the operations, the Revenue Agency has made available to users specific declaration models.

Advantages of wastewater treatment

From an economic perspective, the advantages derived from the Renovation Bonus, applied to the installation of a treatment plant, are evident. Every expense is halved, and there is the possibility to recover 50% of the investment within 10 years. We must indeed talk about investment, as expenses are recovered and interventions ensure a more virtuous and eco-sustainable reuse of water, significantly reducing water waste. All this translates into water savings, benefiting both personal finances and the surrounding environment. The correct reuse of wastewater also helps to combat one of the long-standing problems of the entire planet, which has negative repercussions on our lives: drought. The low precipitation in recent years has made it even more evident how important water is, a resource that should not be wasted but reused and valued through appropriate treatment plants capable of giving a second life to water itself. Modern wastewater treatment systems, such as those proposed by Dorabaltea, are accessible to everyone because they are very economical. The installation of a Dorabaltea system is quick and cost-effective, thanks to its compact size, reducing space requirements and being completely buried and silent. [gradient_cta]

The products of Dorabaltea

Dorabaltea offers effective and eco-sustainable solutions for the reuse of wastewater that include both domestic and industrial plants, which can therefore benefit from the Renovation Bonus to pay only 50% of the expenses. Among the domestic systems are:
  • Beasy system: treatment and recovery system for gray water from toilets exclusively from the shower and bathroom sink;
  • Atlas At Plus system: monoblock system for the biological treatment of wastewater with 100% eco-sustainable natural percolation;
  • Atlas Oval Plus-R treatment plant: monoblock system with activated sludge for the treatment of civil wastewater;
  • Biowater plant: plant intended for the biological treatment of black and gray wastewater with natural percolation for all users;
  • Monoblock plant: monoblock system for the biological treatment of wastewater with 100% eco-sustainable natural percolation;
  • DBSET septic tank: septic tank for the primary treatment of wastewater.
  • DBTUBE sub-irrigation: drainage system in the sub-surface layers of the soil for treated wastewater;
There are also effective solutions for industrial plants for the treatment of industrial and food wastewater, such as:  

🏠 BUILDING BONUSES 2025 - 2027: TAKE ADVANTAGE OF THE NEW RATES!

💡 OPPORTUNITY TO SEIZE IMMEDIATELY: ⚡ IMPORTANT NEWS: – ✅ Primary residence: GUARANTEED deduction of 50% until the end of 2025, then 36% until 2027 – ✅ Second homes: 36% deduction for 2025, then 30% until 2027 – 💰 Maximum expenditure for renovation confirmed at €96,000 – 📋 VAT 10% instead of 22% for all Dorabaltea systems

🌊 TREATMENT PLANT @DORABALTEA: CONCRETE ADVANTAGES

  1. Water bill savings
  2. Water reuse for irrigation
  3. Compliance with environmental regulations
  4. Increased property value
  📞 WANT TO KNOW MORE? Our Dorabaltea experts are at your disposal to identify together the most suitable treatment solution for your specific needs, with a free and personalized consultation.

Frequently asked questions

1

Il Bonus Ristrutturazione 2026 si può usare per un depuratore di acque reflue?

Il Bonus Ristrutturazione 2026 può essere valutato per interventi sul sistema di scarico e sulla gestione delle acque reflue quando rientrano tra le opere ammesse alla detrazione per recupero del patrimonio edilizio. L’installazione di un depuratore di acque reflue Dorabaltea deve essere collegata a un intervento correttamente documentato, con fatture, bonifico parlante e requisiti edilizi e fiscali coerenti. È sempre consigliabile verificare il caso specifico con il proprio tecnico e consulente fiscale.
2

Quali sono le aliquote del Bonus Ristrutturazione 2026?

Per il 2026 il Bonus Ristrutturazione prevede una detrazione del 50% per gli interventi effettuati sull’abitazione principale, con limite massimo di spesa pari a 96.000 euro per unità immobiliare. Per gli altri immobili, la detrazione è pari al 36% nel 2026. Dal 2027 le aliquote previste passano al 36% per l’abitazione principale e al 30% negli altri casi. Dorabaltea consiglia di verificare sempre l’aliquota applicabile prima di acquistare un sistema di depurazione delle acque reflue.
3

Come si richiede il Bonus Ristrutturazione per un depuratore acque reflue?

Per richiedere il Bonus Ristrutturazione per un depuratore di acque reflue occorre conservare la documentazione dell’intervento, le fatture e la ricevuta del bonifico parlante. Il pagamento deve riportare causale normativa, codice fiscale del beneficiario della detrazione e partita IVA o codice fiscale del fornitore. La detrazione viene poi indicata nella dichiarazione dei redditi e ripartita in 10 quote annuali. Le soluzioni Dorabaltea possono essere accompagnate dalla documentazione tecnica utile alla corretta valutazione dell’intervento.
4

Quali vantaggi offre un depuratore Dorabaltea oltre alla detrazione fiscale?

Un depuratore Dorabaltea permette di trattare correttamente le acque reflue domestiche, migliorare la gestione dello scarico e, dove previsto dal progetto, valorizzare l’acqua depurata per nuovi usi compatibili. Oltre alla possibile detrazione fiscale, l’intervento può contribuire al risparmio idrico, alla conformità normativa e alla valorizzazione dell’immobile. Con Dorabaltea, la depurazione diventa parte di un ciclo più sostenibile: l’acqua viene usata, trattata e, quando possibile, riutilizzata.
5

Il Bonus Ristrutturazione vale anche per aziende e impianti industriali?

Il Bonus Ristrutturazione è una detrazione IRPEF legata agli interventi di recupero del patrimonio edilizio e va valutato in base al tipo di immobile, al soggetto che sostiene la spesa e alla natura dell’intervento. Per aziende, attività produttive e impianti industriali possono essere più adatti bandi, incentivi, crediti d’imposta o strumenti dedicati alla transizione ecologica e agli investimenti produttivi. Dorabaltea supporta imprese e professionisti nella scelta di soluzioni per la depurazione delle acque reflue coerenti con il progetto tecnico.

Tag

Share this article