08/01/2026
TAX DEDUCTIONS
The 2026 Budget Law has been published, which, among other things, addresses tax deductions for energy efficiency measures and building renovation and earthquake-proofing measures. Specifically, the following deduction percentages apply:
– 36% of expenses incurred in 2025 and 2026;
– 30% of expenses incurred in 2027.
For properties used as primary residences, the deduction percentages are as follows:
– 50% of expenses incurred in 2025 and 2026;
– 36% of expenses incurred in 2027.
