28/01/2026 | Piccoli edifici residenziali
The Italian Budget Law also confirms for 2026 a framework of tax incentives dedicated to the renovation of the existing building stock. The Home Renovation Bonus provides both private individuals and professionals with concrete tools to carry out interventions on residential buildings and condominiums, with particular attention to energy efficiency and indoor comfort.
In this context, heating and cooling systems play a central role: upgrading building systems helps reduce energy consumption, improve building performance, and ensure maximum well-being for occupants.
Renovation Bonus 2026: up to 50% tax deduction
The Renovation Bonus is confirmed for 2026, allowing taxpayers to recover part of the expenses incurred for construction works through an IRPEF deduction.
The applicable rates for 2026 are:
50% for interventions on the main residence
36% for second homes or other properties not used as a primary residence
The maximum eligible expenditure remains €96,000 per housing unit, with the deduction spread over 10 equal annual installments.
Eligible interventions include several types of system-related works, such as:
upgrading and adapting heating and cooling systems
interventions on plumbing systems
renovation of bathrooms and kitchens
work on common areas of condominiums
Ecobonus 2026: energy efficiency and advanced systems
In addition to the Renovation Bonus, the Ecobonus remains active, targeting interventions that improve the energy performance of existing buildings.
The applicable rates for 2026 are the same:
50% for the main residence
36% for other properties
The Ecobonus represents a strategic opportunity to upgrade heating systems, promoting the transition to more efficient and sustainable solutions.
Eligible interventions include:
replacing traditional heating systems with heat pumps, hybrid systems, or high-efficiency boilers
installing low-temperature systems, ideal for integration with efficient generators
integrating solar thermal panels for domestic hot water production
The value of low thermal inertia systems in retrofits
In the context of renovations and energy upgrades, low thermal inertia systems are particularly suitable, especially for existing buildings.
Thanks to their ability to respond quickly to variations in thermal load, these systems allow for:
improved indoor comfort with more uniform temperatures
reduced system start-up and shut-down times
optimized energy consumption
effective integration with heat pumps and low-temperature generators
Solutions of this kind maximize the benefits of tax incentives, allowing targeted interventions on the system without the need for invasive works.
Renovate today to build tomorrow’s comfort
The 2026 Home Bonuses represent a concrete opportunity to improve building quality by upgrading systems that ensure efficiency, sustainability, and comfort.
Approaching a renovation or energy upgrade with an integrated system design approach (Giacomini website | Giacomini)—considering regulation, distribution, and heat emission—means investing in durable, future-oriented solutions.
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