Building Bonus 2026

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The 2026 Budget Law (Law No. 199/2025) established the framework for construction tax breaks for expenses incurred during 2026, confirming a more stable and scaled-down structure compared to previous years. Only the so-called “ordinary” building bonuses remain active, namely the renovation bonus (Article 16-bis of the Consolidated Income Tax Code), the ecobonus (Article 14 of Legislative Decree 63/2013), and the earthquake bonus (Article 16 of Legislative Decree 63/2013), with a system of two differentiated rates (50% and 36%) already applied in 2025 and extended through 2026.

New Irpef Brackets

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The 2026 Budget Law no. 199/2025 significantly modified the rules governing personal income tax, modifying the structure of the rates set out in Article 11, paragraph 1, letter b) of the Consolidated Law on Income Tax (TUIR).

Beneficial Owner – Registration in the Italian Company House Register

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n October 9 2023 the September 29  MIMIT Decree  was published in the Gazzetta Ufficiale, which makes the Register of Beneficial Owners effective.

Therefore, the 60 days for filing all the necessary information begin from that date and the deadline will expire on December 11th, the first available working day.

This Circular Letter illustrates the main elements of the legislation and the basic fulfilments.