The 50 % (main residence) and 36 % (other properties) IRPEF deduction for building renovation, which covers photovoltaic systems and batteries installed on homes, runs as planned until 31 December 2026 with a €96,000 spending ceiling per unit, recovered in ten annual instalments. Without intervention the rates would fall to 36 % and 30 % from 1 January 2027.
On 28 October 2026 the Council of Ministers approved the 2027 budget bill (about €26 billion), which extends the 50 %/36 % rates to 2027 and keeps the single €96,000 cap; the ecobonus follows the same 50 %/36 % split and the bonus mobili is renewed. According to trade press, the announced extra benefit for PV combined with heat pumps was not included. The bill starts its passage in the Chamber of Deputies and must be approved by 31 December 2026.
For installers: invoice 2026 projects as 'ristrutturazione' works paid by traceable transfer ('bonifico parlante') with the ENEA notification; for customers who cannot finish before year-end, the proposed extension removes the urgency but is not law yet — avoid promising 50 % on 2027 invoices until the budget law is in the Gazzetta Ufficiale.
An information digest prepared from official announcements and industry press; conditions change — always check the official source and the date of the entry before advising a customer.
