Maneuver: pensions, house bonuses and appliances. Here are the measurements

Windows of early retirement at 64 years old, or with an altitude of 103. The Ecobonus for energy efficiency but reduced to 50% for the first home and 36% for other properties. The renovation bonus with a rate of 50% only for main residences. Here comes a contribution up to 100 euros for the renewal of large household appliances and the scrapping of high consumption ones. The gradual descent of the continues Superbonus. Cala la taxation of tips for workers in the restaurant business.

Gods are foreseen contributions for speakers. In addition to the measures on tax wedge and Irpef rateswhich monopolize two thirds of the budget law, in the budget law which received the vote of confidence in the Chamber today there is also space for a series of provisions regarding social security, housing and welfare which potentially concern a large segment of the population.

Below are some of these measures in detail:

EARLY RETIREMENT

To encourage flexibility when leaving at 64, the combination of compulsory social security with supplementary pension is allowed. Anyone who started working after 31 December 1995 will be able to use the income from a possible supplementary pension to reach the minimum amount of treatment, equal to 3 times the social allowance, with discounts for workers with children. However, the number of contributions required is growing: from 2025 it will go from the current 20 to 25 years, and will then increase to 30 from 2030.

QUOTA 103

Quota 103 for early exit from work is proposed again, despite the limited use of the measure seen so far. During the hearings on the maneuver in Parliament, the INPS announced that compared to the 50 thousand applications expected so far, just 1,600 had arrived given the substantial “lack of convenience” of the measure. The requirements to join are: 62 years of age with 41 years of contributions to be accrued during 2025.

WOMEN’S OPTION

Female workers with at least 35 years of contributions and at least 16 years of age (60 for those with one child, 59 with two) will be able to choose the pension advance reserved for the unemployed, employees who work in companies for which crisis tables are open and cargiver.

MINIMUM PENSIONS

The text of the maneuver provides for an increase of 3 euros in the minimum pensions, the allowance will go from 614.7 euros to 617.9 euros per month. Forza Italia tried with amendments to bring them to at least 620 euros, but the economic coverage to support the measure was not found.

ECOBONUS

The budget law reviews the system of home-related bonuses, in several cases lowering the discount rates. The Ecobonus, a subsidy on energy efficiency – paid through Irpef or Ires deduction – will drop to 50% for the first home and 36% for other properties. In 2026 and 2027 the rates will drop further: to 36% for the first home and to 30% for the others.

REFURBISHMENT RELIEF

The deduction for recovery interventions on the building heritage is extended with decreasing and differentiated rates between main residence and second homes. For interventions on the first home in 2025 the rate of 50% and the spending ceiling of 96,000 euros will be maintained, for second homes it will drop to 36%. In 2026 and 2027, the rate will also drop to 36% for first homes while the ceiling will remain unchanged.

HOUSEHOLD APPLIANCES CONTRIBUTION

The bonus, financed with 50 million euros for 2025, for those who purchase large household appliances produced in Europe and with an energy efficiency at least equal to class B, covers up to 30% of the cost with a maximum ceiling of 100 euros. For families with an ISEE of less than 25,000 euros, the maximum limit rises to 200 euros. To access the bonus you will need to demonstrate that you have correctly disposed of the replaced appliance. The methods of disbursement of the contribution will be established with a decree published within 60 days of the launch of the measure.

BOILERS

From January 1st, tax breaks for the purchase of domestic boilers powered by fossil fuels will stop. The provision comes in the wake of the EU directive on Green Homes which from 2025 prohibits EU countries from encouraging fossil fuel boilers.