What tax incentives are available for renovating a bathroom in 2023? A specific Bathroom Bonus 2023 does not exist, however it is possible to deduct from IRPEF the expenses of many interventions for renovating and renewing bathroom fixtures and furnishings. Each bonus has its own different access conditions, specific spending limits, and various bureaucratic procedures to follow to access the benefit. Let’s look in more detail at the tax bonuses for bathroom renovation and how to apply for them.
Renovating the Bathroom with the 50% Renovation Bonus
When renovating a bathroom, it is possible to access the 50% Renovation Bonus tax deductions. This incentive allows a 50% deduction of the expense incurred for renovation with a maximum ceiling of €96,000 for each property. This bonus also applies to the replacement of sanitary fixtures, if related to larger renovation interventions. Even when carrying out renovation work on other rooms of the property unit (not just renovating the bathroom), it will still be possible to apply the deduction to sanitary fixtures. These interventions also include the renewal of systems. The tax deduction will correspond to an IRPEF refund when filing tax returns, equivalent to 50% of the expense incurred divided into 10 annual installments of the same value.
This bonus will remain accessible until December 31, 2024.
The documents to be submitted to obtain the bonus are:
- The payment of expenses incurred, made with a traceable bank transfer
- The permits for starting the work to be requested from the Municipality
This documentation must be submitted at the time of tax declaration and must be kept for any audits by the competent authorities.
Renovating the Bathroom with the Furniture Bonus
Bathroom furnishings are elements that fall under the 50% Furniture Bonus. This means that the expense for the purchase and installation of bathroom furnishing accessories can be deducted up to 50% with a spending ceiling of €8,000. Sanitary fixtures and taps are not included in the incentive.
Renovating the Bathroom with the 75% Architectural Barriers Bonus
When renovating the bathroom, it is also possible to access the 75% Architectural Barriers Bonus. The fundamental condition is that the bathroom is improved in terms of accessibility. Among the interventions envisaged, we can include the replacement of a door with a wider door, the replacement of the bathtub with a shower cabin, or with a walk-in bathtub. The modification of space distribution is also included in the incentive, with the aim of facilitating comfortable and safe use of the environment.
The 75% incentive for the elimination of architectural barriers will be paid in 5 annual installments of equal amount. The maximum amount to which the incentive applies varies depending on the type of building on which the intervention is carried out:
- maximum spending ceiling of €50,000 for single-family buildings or for property units within multi-family buildings, independent and equipped with one or more autonomous accesses from the outside,
- maximum spending ceiling of €40,000 to be multiplied by the number of property units that make up a building composed of 2 to 8 property units;
- maximum spending ceiling of €30,000 to be multiplied by the number of buildings in a property composed of more than 8 property units;
The bonus will be available until December 31, 2025. The procedures for accessing the 75% Architectural Barriers Bonus are the same as for the 50% Renovation Bonus. All expenses must be made through traceable bank transfers and documented in detail.
Renovating the Bathroom with the Drinking Water Bonus
The Drinking Water Bonus was created to reduce the use of plastic containers and to rationalize water usage. This applies to the purchase and installation of new filtering systems for taps, for mineralization, cooling, and the addition of food-grade carbon dioxide. A tax credit of 50% is provided on a maximum spending ceiling of €1,000 per property unit. This bonus has been extended until December 31, 2023. To access the incentive, data must be transmitted electronically to ENEA, following the times and methods indicated on the portal.
Are you thinking about renovating your bathroom and would like to know more? Are you considering the possibility of a
