STRATEGIC GUIDE TO BUILDING BONUSES IN FVG 2026-2027

INTRODUCTION

The building and energy redevelopment sector in Italy is experiencing a phase of structural transition, which marks the definitive overcoming of the extraordinary Superbonus season and the entry into a more selective, stable and technically based system. For years, renovating a house has been a widespread goal but often hindered by an unstable regulatory framework, characterized by continuous extensions, changes and interpretations that made any medium-long term planning complex. With Budget Law 199/2025 and related reforms, the legislator has outlined a clear direction: no longer generalized incentives, but a model based on subjective criteria, on the real destination of the buildings and on the technical quality of the interventions.

In this context, Friuli Venezia Giulia emerges as one of the most advanced territories at national level, thanks to the integration between state legislation and structured regional instruments, in particular Regional Law 8/2025. This convergence now makes it possible to plan interventions with greater financial and regulatory certainty, transforming redevelopment from an uncertain operation to a real asset enhancement strategy, in which energy efficiency becomes not only an environmental objective, but a concrete lever for investment and increase in real estate value.

  IT NO LONGER MATTERS “WHAT” YOU DO, BUT “WHO” YOU ARE The most profound change concerns the transition from the old system (rates based on the type of intervention) to the new system based on the “subjective position”. For the two-year period 2025-2026, the maximum rate of 50% is armored and reserved exclusively for interventions on buildings used as a “main residence”. For all other cases (second homes, leased or available properties), the deduction drops to 36%. According to the ANCE guide and Circular 8/E/2025, in order to benefit from the 50% bonus, attention must be paid to very strict technical criteria:

• Main residence: The real estate unit in which the owner (or the holder of another real right) or his family members habitually reside.
• The time factor on the right of use: The ownership of the right of ownership or other right in rem must necessarily exist at the beginning of the works. It is not possible to acquire the title at the open construction site to “recover” the higher rate. On the contrary, the actual use as a main residence can also take place at the end of the works.
• Extension to family members: A favorable note concerns cohabiting family members (spouse, relatives within the third degree). They can benefit from 50% even if they do not have real rights, as long as they bear the expenses and the property is their habitual residence.
• The technical exception: Despite the squeeze, the replacement of existing emergency generators with the latest generation gas generators (ref. CM 8/E/2025).

  2026 AS A “BUFFER YEAR” Against the forecasts of an immediate cut, the 2026 Budget Law has extended the rates already set for 2025 for the whole year. Without this intervention, the drop would have been much more abrupt. This regulatory coordination is essential for those who have planned complex construction sites: “Law 199/2025 (2026 Budget) has extended the rates relating to tax bonuses in construction in force in 2025 to the whole of 2026.” This is excellent news for those who have started energy (Ecobonus) or seismic (Sismabonus) redevelopment works, as it allows you to maintain the 50% ceiling for an additional calendar year on the first home.   THE “SQUEEZE” ON HIGH INCOMES AND THE CEILING ON DEDUCTIONS The legislator has transformed bonuses into a social policy tool. The legislation introduces cuts in deductible charges based on two decisive factors:

• Total income: There is a linear cut in deductions for those over 75,000 euros. The squeeze becomes maximum for taxpayers over 200,000 euros, for whom the cut specifically affects deductions at 19%.
• Household quotient: The maximum deductible expenditure ceiling is remodulated according to the number of children, rewarding the largest households.

In summary, the higher the income and the lower the number of children, the lower the spending “ceiling” that the state is willing to reimburse.   THE SHADOW OF 2027 The horizon beyond 2026 shows an inexorable decline in both rates and spending ceilings. It is essential to note that from 2028 not only will the percentage drop, but the allowed spending limit will be halved, going from the historic 96,000 euros to only 48,000 euros. Residence

Year	Main	Other properties	Spending Limit per I.U.
2025-2026	50%	36% (48k spend)	€ 96.000
Dates 2027	36%	30%	€ 96.000
2028-2033	30%	30%	€ 48.000
From 2034	36% (fully operational)	36% (fully operational)	€ 48.000

Note: The rise to 36% from 2034 is provided for by Art. 16-bis of the TUIR, but the expenditure ceiling will remain anchored at 48,000 euros unless new legislative interventions are made.   GOODBYE TO THE ARCHITECTURAL BARRIERS BONUS An important absence in the 2026 panorama is the Architectural Barriers Bonus. Despite the social importance for accessibility, the facility has not received any extension and officially ended on December 31, 2025. Those who have not completed and paid for the work by that date will now have to resort to the ordinary Renovation Bonus (with the rates and limits seen above).   BUREAUCRACY AND TECHNICAL FILTERS (SOA AND CCNL) The right to deduction passes through a strict formal discipline. The “Talking Transfer” (which must always contain the reason for payment, the beneficiary’s tax code and the company’s VAT number) is not enough; for larger works, insurmountable bureaucratic filters are triggered:

• SOA obligation: For works of more than 516,000 euros, the executing company must possess the SOA certificate, under penalty of losing the bonus.
• CCNL clause: For all construction sites started after May 2022 with an amount exceeding 70,000 euros, it is mandatory to indicate in the contract and on the invoice that the company applies the national collective labour agreements (CCNL) of the construction sector.

Saving Transfer: If the transfer is incomplete, the only way out is to repeat the payment or, alternatively, a substitute declaration from the company confirming the correct accounting of the expenses incurred.   FVG CONTRIBUTIONS “THE ENGINE OF SAVINGS IN FVG” Art. 3 of Regional Law 8/2025 is not a simple subsidy, but a strategic pillar for the sustainability of the territory. This non-repayable instrument rewards those who have already completed the interventions or incurred expenses starting from 1 January 2025. Subjective Requirements and Admitted Real Estate The call is aimed at natural persons residing in FVG who are owners, bare owners or holders of real rights (usufruct, use, dwelling).

• Successions: The heirs can apply for work paid by the deceased, provided that they have the declaration of succession.
• Cadastral Categories: Residential properties (A1 to A11) and units C1, C2 and C3 are eligible.
• Thermal constraint: For type A and B1 interventions, it is a sine qua non condition that the rooms subject to intervention are heated (even indirectly, if connected without doors to rooms equipped with a system).

Spending Limits and Ceilings The regional contribution covers 50% of the eligible expenditure (including VAT), within strict ceilings:

Type of intervention	Technical description	Maximum cost recognizable	Maximum allowable contribution
A: Windows and doors	Fixtures, entrance doors, shutters, shutters, motorizations and technical expenses.	1,500 €/sqm (wall hole)	12.000 €
B1: Enclosure Insulation	Insulation, insulation of walls, floors or floors towards cold rooms (e.g. ceiling towards attic).	180 €/sqm	12.000 €
B2: Insulation Cover	Roof renovation or roof soffit insulation on heated rooms (including mantle if insulated).	200 €/sqm	12.000 €

  THE WINNING SYNERGY: CUMULATION AND TAX OPTIMISATION The real strategic competence lies in the application of Art. 11 of the Call, which allows the cumulation between the regional fund and national deductions (Ecobonus/Renovations), respecting the limit of 100% of the expenditure incurred. According to FAQ 2.1 (see faq regional announcement art.3 L.R. 8/2025), it is possible to implement a tax synergy within the family unit: a cohabiting family member can register and pay invoices to take advantage of his national deduction capacity, while the owner of the property submits the application for the regional contribution. This manoeuvre makes it possible to saturate the tax advantages even when a single person does not have sufficient IRPEF capacity.   Practical Example: Replacement of Doors and Windows (75% Strategy) Let’s assume an expense of € 11,000 for 9 square meters of fixtures in a main residence:

1. Fairness Analysis: The cost (1,222 €/sqm) is below the limit of 1,500 €/sqm.
2. Regional Contribution (50%): The Region provides a direct transfer of € 5,500.
3. National Deduction: The deductible portion is calculated on the residual amount (11,000 – 5,500 = €5,500). By applying the 2026 rate for the main residence (50%), an additional €2,750 in tax savings are obtained.
4. Bottom line: The citizen obtains a total reduction of € 8,250 (75% of the expenditure), with a net outlay of only € 2,750.

  HELPFUL RESOURCES AND DOWNLOADS For a complete overview of the new rates and access conditions valid for the whole of 2026, please refer to the link to download the –> GUIDA ANCE BUILDING BONUS 2026.