A brief overview of the incentives available to private pool owners in Italy, to help guide them through what appears to be their last chance to recoup half of the expenses.
For 2026, Italy’s Budget Law has confirmed last year’s construction incentives, without adding any new ones. More importantly, it extended the same tax rates for an additional 12 months, contrary to what was initially announced: their reduction is now scheduled for 2027. This extension benefits the owners* of first houses in particular, whose renovation projects that meet the requirements will be still eligible – according to the Revenue Agency – for a 50% recovery of the expenditure incurred (up to a maximum of EUR 96,000, thus a EUR 48,000 refund) in the form of a tax deduction spread over the decade following the work. Starting next year, in fact, the percentage will drop by almost a third for first homes, from 50% to 36%, while it will be proportionally less reduced for second homes, descending from current 36% to 30%.
Works pertaining swimming pools
Since the bonus applies to refurbishments, incentives are not available for the construction of new swimming pools, but only for the restoration of previously-made facilities. Both private and condo pools are eligible for the deductions, but only if a specific intervention is carried out, which varies from one tipe to the other. For a pool bond to a single residential unit, only a renovation that alters its existing features will be eligible. Conversely, for a pool within shared areas, the incentive will be available only for repairs and reinforcements of the structure, while preserving its existing characteristics, meaning materials, shape, and colors.
Actual fulfillment
Customers who contact a swimming pool company with the intention of carrying out the aforementioned work must make all payments by the so-called ‘bonifico parlante’ only. For a result that complies with all regulations, it is essential to only work with industry specialists.
*For taxpayers with an income exceeding EUR 75,000, deductible limits apply.
Source: Italy’s Revenue Agency
