Bonus Ristrutturazione 2026: Documents and Payments

Check the taxpayer, year and intervention first

The renovation deduction reduces eligible IRPEF; it is not an automatic cash refund of half a contractor’s invoice. Under Law 199/2025 article 1 paragraph 22, the enhanced 2025 rates were extended to spending in 2026. For 2026, the framework provides 50% for qualifying main-home work paid by an owner or holder of a qualifying real right, and 36% in other eligible cases, within the €96,000 expenditure ceiling per unit. The ceiling is shared for the unit, not multiplied by the number of co-owners; earlier expenditure on continuing work also matters.

The February 2026 agency guide describes ten equal annual instalments and the taxpayer’s entitlement. Ask a commercialista or CAF to check your right, the relevant use of the home, qualifying work, previous spending, available tax and any income-based deduction limits, including the rules above €75,000. Being a tenant, an owner’s relative or a purchaser can produce different outcomes. Do not select the enhanced rate merely because an estate agent called the property a prima casa. Check when ownership and main-home use must be established; the guide includes conditions for a home that becomes the main residence at completion.

Create a file before paying the acconto

Assign one project reference to the property and use it consistently in your own records. Put the cadastral identifiers, ownership or occupation basis, owner consent where required, technical description and relevant building submission in the project file. If no building title is required, ask what substitute declaration and evidence the tax rules require. A CILA filing alone does not establish that every invoice is deductible. Ordinary maintenance of a single private flat generally does not qualify on its own under this category; assess necessary finishing within wider qualifying work separately. Common-part work has a different scope. Have the adviser classify the actual intervention rather than relying on the filing name.

Practical document register
Folder	Keep together	Check with
Property and taxpayer	Entitlement, identifiers, consent where relevant	Tax adviser and owner
Building and safety	Required title/notification, receipt, drawings, applicable preliminary notice	Tecnico and safety professional
Invoice and payment	Supplier invoice, correct beneficiary details, bank receipt and allocation	Supplier, bank and tax adviser
Technical energy file	Applicable data, transmission and ENEA receipt	Relevant technician
Completion	Installation records, completion filings and final reconciliation	Contractor and tecnico

The preliminary health-and-safety notification is required in the cases identified by D.Lgs. 81/2008 article 99; it is not a universal form for every paint job. Have the responsible professional identify the obligation and who submits it before the applicable start date. Record the result rather than leaving a blank field that will be guessed later.

Arrange bonifico parlante before the bank transfer

For expenditure subject to this payment method, use the bank or postal transfer intended for renovation deductions. The agency guide requires the payment reason identifying the qualifying work, the deduction beneficiary’s codice fiscale and the payee’s partita IVA or codice fiscale. Identify the linked invoice in your record and check the actual recipient before approving the transfer.

Agree the invoice name and cost allocation before paying, especially where more than one eligible person contributes. A joint bank account does not by itself allocate the deduction. Keep the executed payment receipt, not only a transfer instruction or screenshot of a draft. If a transfer was made incorrectly, get case-specific correction advice before sending a duplicate payment or treating an ordinary transfer as equivalent. Some expenses follow different payment rules; do not force municipal charges or every supplier purchase into one template.

Reconcile invoices without counting the same payment twice

One gross contract, three payment records — EUR
Record	Invoice amount	Bank payment
Acconto invoice and receipt	4 800	4 800
Progress invoice and receipt	12 000	12 000
Balance invoice and receipt	7 200	7 200
Total	24 000	24 000

If a final document summarises the whole contract and deducts earlier acconti, its full €24,000 headline is not another payment on top of the three receipts. Reconcile the invoices’ actual tax treatment and balance lines with the supplier. Your register should show the contract, invoices and money transferred as related records, not three amounts to add indiscriminately.

Keep the ENEA question distinct from tax eligibility

ENEA’s Bonus Casa page concerns qualifying renovation interventions that save energy or use renewable sources. It does not require every bathroom invoice to be uploaded. Where transmission is applicable, the normal deadline is 90 days from completion through the relevant year’s portal. Identify the applicable completion evidence and the person responsible for submission.

Read the 25 June 2026 transitional notice for older 2026 projects: it provides a special clock for certain start and completion dates. A project completed after that update normally counts from its declared completion date, rather than from the eventual final payment. Keep the submitted information and receipt. Do not assume that every late transmission has the same tax consequences across Bonus Casa and other energy incentives.

Budget the gross outlay and record the benefit separately

Assume solely for illustration that all €24,000 meets the conditions, all spending falls in 2026, and the taxpayer can use the full deduction. At 50%, the potential deduction is €12,000, in ten €1,200 instalments; at 36%, €8,640, in ten €864 instalments. These are alternative calculations, not two benefits to combine. Real entitlement may be lower.

A €30,000 cash fund still leaves €6,000 after paying the €24,000 contract. It does not leave €18,000 by anticipating a €12,000 future tax effect. IVA relief and an IRPEF deduction are different mechanisms and need separate checks. Track the gross renovation cost and recorded payments in Reno Pro; keep tax calculations, returns and evidence in the adviser’s file. Finish the project with traceable documents rather than a promised percentage that cannot fund the next invoice.

Sources, date and scope

Checked on 19 October 2026. Examples concern a flat in Milan unless stated otherwise; check the actual work against the rules of your comune and region. Teaching figures are invented to explain the accounting, not market averages or an offer. Appropriate professionals establish tax eligibility, technical suitability and required filings. Where used, the February 2026 Agenzia delle Entrate guide is linked as a copy of the agency-authored document.