Prima casa: detrazione del 50% su una spesa massima di 96.000 €, da ripartire in 10 anni.
Altri immobili: detrazione ridotta al 36%.
Dal 2026: le aliquote scenderanno al 36% per la prima casa e al 30% per le altre proprietà .
Interventi ammessi:
Manutenzione straordinaria
Ristrutturazione edilizia
Restauro e risanamento conservativo
Interventi su parti comuni condominiali
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