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deductions of up to 50%. How it works and who can ask

Those who replace windows and doors in 2026 will still be able to benefit from tax breaks through the Renovation Bonus or Ecobonus. All the rules, requirements and news on payments, deductions and documentation

The window bonus remains active in 2026. Anyone who wants to replace windows, doors and windows to improve comfort, safety and energy efficiency of their home can access the tax deductions, up to 50%. However, this is not an autonomous benefit: the replacement of windows and doors and windows can only be deducted through the Renovation Bonus or theEcobonustwo measures with different requirements and purposes.

Window bonus 2026: what it is and how it works

The fixtures bonus allows you to obtain a Irpef deduction on expenses incurred for the replacement of windows, doors and windows. From 2026 there is no longer the possibility of a discount on the invoice or the transfer of credit, but the concession can be accessed exclusively via tax returnwith reimbursement divided into 10 annual installments of the same amount. Whoever bears the expense advances the entire amount and recovers the share due in subsequent years. There are two ways to access: Renovation Bonus and Ecobonus

Renovation Bonus: the most used option to access the window bonus

The most frequent solution to access the window bonus in the residential sector is the Renovation Bonusparticularly appreciated because it does not necessarily require an energy improvement of the property. In 2026 the main conditions are: 50% deduction for the main residence36% deduction for second homes and other properties, maximum spending ceiling of 96 thousand euros per real estate unit and intervention classified as extraordinary maintenance, restoration or conservative rehabilitation. The replacement of fixtures must therefore be part of a larger building intervention or in any case qualifyable as extraordinary.

Ecobonus 2026: the other way for the window bonus

THE’Ecobonus it is the measure dedicated to interventions that improve the energy efficiency of the building. In this case, the replacement of the windows must guarantee an effective improvement in thermal insulation. The characteristics of the Ecobonus in 2026 are: 50% deduction for the first home and 36% for second homes and a spending limit of 60 thousand euros per real estate unit. And it is mandatory transmit the documentation to Enea within 90 days of the end of the works: an essential step to avoid losing the right to deduct. In this case a renovation is not necessary, but the intervention must concern the replacement of already existing elements (windows, French windows, shutters, shutters, entrance doors and sun screens) respecting the original dimensions and specific thermal transmittance valueswhich vary according to the climate zone. They are also mandatory CE marking, declaration of performance and certification of transmittance values.

Who can request the 2026 window bonus and requirements

The 50% deduction is due to the owners of the property, the holders of real rights of enjoyment, such as usufruct or right of residence and the cohabiting family members of the owner. Tenants and borrowers can access the 36% deduction, even if the property is used as a second home or holiday home. Attention: from 2027 the incentive is destined to progressively reduce: the rate will drop, for example, to 36% for first homes and 30% for second homes.
But for which jobs can you access the 2026 window bonus? Windows and French windows, shutters, shutters and roller shutters, boxes, if functional to the frame, entrance doors and external doors that separate heated environments and low-emissivity or high-efficiency glass are also eligible for deductions.
The so-called invisible costs such as labor for dismantling and installation, professional services for design and practices, masonry work necessary for installation and accessories such as handles and gaskets.

Payments and traceability: the speaking bank transfer for the window bonus

To access the window bonus it is mandatory to make payments via talking bank transferwhich must contain: the reason for the payment with regulatory reference, the tax code of the beneficiary of the deduction and the VAT number or tax code of the company carrying out the work. Payment traceability is essential to avoid losing the benefit.