Irpef deductions of 50% for maintenance of heating systems

Today we share with you some important information about the 50% Home Bonus which provides tax deductions for ordinary and extraordinary maintenance of heating systems.


In detail, it is possible to deduct 50% of the expenses incurred by the date of 31 December 2021 from the income tax (maximum limit of 96,000 euros for each property unit). The eligible expenses in deduction include both the costs for the works related to the intervention, and those for the professional services necessary to carry out the intervention itself.


What to do to take advantage of the deductions?


The number one rule to benefit from the tax deductions provided by the 50% home bonus is to pay only by bank or postal transfer (also "online"), from which it is always possible to deduce:


  • reason for payment with reference to the regulation (article 16-bis of Presidential Decree 917/1986)

  • tax code of the person who pays

  • tax code or VAT number of the recipient of the payment.


For all expenses that are not payable by bank transfer, the other payment methods remain valid. This last category includes, for example, withholding taxes on professionals' fees, urbanization charges, stamp duties.


If you need specific information regarding your needs, contact us immediately without obligation for a free personal consultation.