With the definitive farewell to the Superbonus for almost all buildings, 2026 introduces a new incentive scheme for condominium works. The watchword is no longer "free", but planning based on how the property is used.
If your condominium is deliberating on façade renovation, external thermal insulation or structural works, here is what you need to know about the current deductions.
1. The "Dual Track": Main Home vs Other Units
The big novelty of 2026 is the distinction in deduction percentage based on the intended use of each individual unit within the condominium:
- Main residence (50%) — if the flat is your main residence and you hold a real right over it (ownership, usufruct), your share of condominium expenses is deductible at 50%.
- Second homes and other properties (36%) — for flats that are rented out, vacant or used as holiday homes, the deduction drops to 36%.
- Spending cap — the limit of €96,000 per unit remains confirmed (multiplied by the number of flats in the condominium for works on common parts).
2. Condominium Ecobonus and Sismabonus
For energy-efficiency works (Ecobonus) and seismic-risk reduction (Sismabonus) on common parts too, the old premium rates (70–85%) have been aligned with the 50/36% system:
- Building envelope and systems — external thermal insulation or replacement of the centralised boiler now follow the Renovation Bonus rates (50% main home, 36% others).
3. Invoice Discount and Credit Transfer: What Remains?
For works deliberated in 2026, the invoice discount is now a thing of the past for most taxpayers. Some residual exceptions remain, however:
- Seismic zones — only for works in municipalities affected by earthquakes from 2009 onward, where the alternative options are still accessible.
- Low-income households — a special exemption still allows the invoice discount for taxpayers with a household income below €15,000 (or where a disabled person is part of the household), to prevent them being excluded from mandatory upgrading works.
4. Administrator's Obligations and Deadlines
To guarantee the right to a deduction for individual residents, the bureaucratic process remains strict:
- Traceable bank transfer — all payments to the contractor must be made via the specific transfer form for renovations.
- ENEA notification — mandatory for works involving energy savings (windows, insulation, non-fossil boilers).
- Revenue Agency notification — the administrator must electronically submit, by 16 March of the following year, the data on expenses incurred and the shares allocated to each ownership unit.
2026 Condominium Summary Table
| Intervention | Main Home Deduction | Second Home Deduction | Recovery period |
|---|---|---|---|
| Common-parts renovation | 50% | 36% | 10 years |
| Energy efficiency | 50% | 36% | 10 years |
| Condominium Sismabonus | 50% | 36% | 10 years |
| Furniture Bonus (linked) | 50% | 50% | 10 years |
The information contained is for guidance only. For a specific assessment contact us.