The Italian tax relief for building recovery works is aimed at natural persons subject to IRPEF who hold or possess the property where the interventions take place and who actually pay the related costs. Eligibility does not require residence in Italy, but it does require a legal
title of availability and proof of payments made under the fiscal rules. The entitlement normally depends on ownership or legal detainment at the time the works start, and the beginning date must be documented by the appropriate permits or, where permits are not required, by a substitutive declaration. These conditions are clarified in the Circular n.7/e of 4 April 2017.
Who qualifies for the renovation deduction
Eligible beneficiaries include owners and bare owners, and
those holding real rights of enjoyment such as usufruct, use, habitation and surface. Members of cooperatives assigned properties and entrepreneurs are included when the property is not a business asset. Entities producing income in association under art. 5 of TUIR (for example, società semplici, general partnerships and family businesses) follow the same rules as individual entrepreneurs. The key technical requirement is that the person claiming the relief must have the
appropriate title and must have borne the expense, with the supporting paperwork in order.
Detainers, cohabitants and purchasers
Tenants and loan-for-use holders can claim the deduction only if they have the owner’s written consent and the rental or loan contract is registered. Family members who live with the owner (spouse, relatives up to the third degree and in-laws up to the second degree) may benefit without a formal loan contract by presenting a substitutive declaration proving cohabitation at the start of works; since 1 January 2016 the convivente more uxorio has equivalent rights under law n. 76 of 2016. A buyer with a registered preliminary contract who has taken possession and has paid for the works may also use the remaining deductions under the same conditions.
Cooperatives, condominium rules and required documentation
Cooperatives are treated differently depending on whether property is divided or undivided: members of cooperatives with assigned ownership benefit as assignees, while members of undivided-property cooperatives may claim the deduction as detainers only with written cooperative consent and usually from the date their assignment request is accepted. When work is performed directly by the owner, only the documented costs for purchased materials remain eligible. For any scenario it is essential to keep contracts, the building permits, invoices and payment receipts; missing documentation can block recognition of the relief. Condominium works on common parts are allocated to individual owners according to millesimal shares; the administrator must provide a certificate identifying the building, the total expense and each unit’s share, issued only after the owner has paid their portion.
Bonus sicurezza 2026: scope, rates and timing
The so-called bonus sicurezza 2026 sits inside the broader renovation bonus and follows the rules in article 16-bis of DPR 917/1986. For expenses incurred in 2026 the full 50% rate applies only when the intervention protects the taxpayer’s main residence and the claimant is owner, bare owner or holder of a real enjoyment right. In all other cases the applicable rate for 2026 is 36%. The expenditure ceiling is 96,000 euro per unit and the deduction is recovered in ten equal annual installments. The practical perimeter includes passive protections—doors and reinforced locks, grilles, anti-shatter glazing, fences—and permanently installed electronic systems like alarms and video surveillance. Security service subscriptions and recurring monitoring fees are excluded because they purchase a service rather than create a built-in protection. (Information updated 30 April 2026.)
Practical checks, common errors and payment rules
To qualify you must pay with a bonifico parlante that references the article 16-bis and shows the taxpayer’s tax code and the supplier’s identifier; banks typically apply an 11% withholding on the amount credited to the contractor, which does not reduce the taxpayer’s deduction. Keep invoices, proof of the bonifico, ownership title or written consent when relevant, and any administrative documentation. Common mistakes include treating an ongoing security subscription as a deductible work, buying equipment without professional installation or failing to use the correct payment channel. If a wrong payment method is used, the safest remedy is to cancel and reissue a dedicated bonifico; where that is impossible, supplier declarations can help but do not replace correct formalities. Remember that the tax treatment follows the cash principle: expenses paid in 2026 must be declared with the tax return for 2026 (the model filed in 2027), not with the 730/2026 which relates to 2026.