gave trickery Redesigned image of 2025, just launched. Tax breaksgenerating approval and disapproval. A detailed analysis has been done to understand what awaits us and who is at risk of being left behind.
Work at home: Fewer perks, more restrictions
which refers to Renovation A drastic reduction in benefits will have to be dealt with. For main houses, the deduction remains at 50% until 2025, with an expenditure limit of 96,000 euros. However, for second box, Already in 2025 the benefit has been reduced to 36%, while from 2026 it is further reduced to 30%, with a maximum limit of 48,000 euros.
An ecobonus designed to encourage energy efficiency follows a similar path: it starts at 50% for first homes in 2025, but will drop to 36% over the next two years. For other properties, the deduction will be 36% immediately, but without further long-term benefits.
The Salary and Tax Wedge: What Really Changes
Among the most relevant chapters of the maneuver is the revision of Irpef rates and tax wage, two interventions that directly affect the pockets of employees.
gave Irpef rate becomes constant. and divided into three brackets:
- 23% for income up to 28,000 euros;
- 35% for income between 28,000 and 50,000 euros;
- 43% for over 50,000 euros.
A change that is fundamentally beneficial. These range between 15,000 and 28,000 euros.thanks to the stabilization of the deduction of two percentage points on the second bracket. Furthermore, for low incomes, deductions increase from 1,880 to 1,955 euros, guaranteeing a small but significant tax relief.
Il Tax WedgeHowever, the fundamentals have changed. From 2024 the aid concessions disappear, replaced by a bonus system based on gross income:
- Up to 20,000 euros: Direct bonus with progressive rate. For example, those earning up to €8,500 will receive a bonus equal to 7.1% of their annual income, while between €8,500 and €15,000 the bonus will drop to 5.3%. Between 15,000 and 20,000 euros, the benefit is fixed at 4.8%
- Between 20,000 and 32,000 euros: Fixed deduction of 1,000 euros for each.
- More than 32,000 euros to 40,000 euros: A deduction inversely proportional to income, with a decreasing amount.
This system, while guaranteeing greater fairness, leaves less room for workers earning more than 40,000 euros, who will see their benefits drop significantly compared to the past.
Sesambonus: Extension with handbrake
Il sismabonus Confirmed, but with Percentage reduction. The biggest incentives will be allocated to those who intervene in homes first and significantly improve structural safety. An important exception, but far from decisive for a region like Italy.
Furniture and House Bonus: Squeeze without appeal.
On the furniture bonus front, verification is warranted 50% discount on purchases up to 5000 eurosor, but only if connected with renovation works commencing from 1 January 2024. For those who were hoping for a super bonus for Villa, however, it’s time to say goodbye: the move has not been extended. Condominiums will still be able to benefit from this, but only under work progress conditions that are already in place: 110% by the end of 2023 (with at least 70% work completed), then 90% in 2024 and 70% in 2025.
No greenery, no facade.
Il Green bonus and facade bonus have been cancelled. without alternatives. Those who wanted to invest in urban decoration or the aesthetic performance of buildings had to revise their plans.
Deductions: Crackdown on dependent children
is one of the most talked about innovations. Cancellation of deductions for children above 30 years of age. Stricter limits have been introduced for families with higher incomes: a maximum of 14,000 euros for those earning between 75,000 and 100,000 euros, and 8,000 euros for those exceeding this limit. Benefits are calculated differently based on the composition of the family unit, rewarding those with more children or disabling conditions.
Naspi: Pretty smart guys
New strict rules for accessing Naspi. Anyone who changes jobs and is made redundant within 13 weeks will not be able to claim this benefit. A move aimed at countering opportunistic behavior and ensuring greater transparency in the system.
