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In an aging Italy that remains deeply tied to the tradition of family care, technology is proving to be a fundamental ally. Assistive home automation is emerging as an innovative solution to support the autonomy of seniors and people with disabilities directly within their own homes. This approach combines the Mediterranean culture of in-home care with the latest technologies, improving safety and quality of life. Tax incentives, such as the Home Automation Bonus, play a crucial role in making these technologies more accessible, facilitating a positive transformation in the daily lives of the most vulnerable individuals and their families.
The regulatory changes for 2025 have redefined the landscape of available benefits. While some specific automation projects no longer qualify for the Architectural Barriers Bonus, opportunities related to energy efficiency are being consolidated. Understanding the differences and available opportunities is essential for anyone wishing to make their home a safer, more comfortable, and more independent place. This article offers a complete and updated guide to tax bonuses for assistive home automation, with a focus on the new features and procedures for 2025.
Assistive home automation, or Gerontechnology, is the application of home automation technologies to serve people with reduced autonomy. This isn’t about simple tech gadgets, but an integrated system aimed at improving the safety, independence, and comfort of seniors and people with disabilities. In a cultural context like Italy’s, where family and caring for loved ones at home are deeply rooted values, this technology offers a concrete response to the challenges posed by an aging population. It allows people to remain in their own living environment, delaying or avoiding admission to healthcare facilities and lightening the caregiving burden on family members.
Solutions range from simple systems to complex installations. They go from automated management of lights, shutters, and doors, to environmental sensors that detect gas leaks or floods. Particularly relevant are devices related to personal safety, such as fall sensors for seniors and telemedicine systems that monitor vital signs remotely. These tools not only increase an individual’s autonomy but also offer peace of mind to caregivers, who can monitor the situation remotely via apps on a smartphone or tablet.
As of 2025, the framework for home automation incentives has been restructured. The main benefit is now integrated into the Ecobonus and focuses on energy efficiency. The “Home Automation Bonus” incentivizes the installation of building automation systems for the remote control of heating, air conditioning, and domestic hot water systems. The goal is to optimize consumption and reduce waste, combining comfort and sustainability.
The IRPEF deduction for 2025 is set at 50% for primary residences and 36% for second homes. These rates will be further reduced in the 2026-2027 period, dropping to 36% and 30% respectively. To access the bonus, the installed systems must allow for the monitoring of energy consumption and remote management, complying with specific technical standards such as Class B of the EN 15232 standard. Eligible expenses include the supply and installation of equipment, necessary masonry and electrical work, and professional fees. It is important to note that the purchase of smartphones, tablets, and computers used for control is not deductible.
Until the end of 2023, the 75% Architectural Barriers Bonus also included the automation of systems (such as shutters, doors, windows) aimed at promoting mobility for people with severe disabilities. However, starting from January 1, 2024, the scope of this bonus was narrowed. For 2025, the 75% benefit is confirmed but applies mainly to specific interventions such as the installation of stairs, ramps, elevators, stairlifts, and platform lifts.
Automation and home automation projects have been excluded from new projects benefiting from the 75% bonus. There is a safeguard clause for work started before December 30, 2023, which can still include home automation if it was part of the initial project. For new projects, it is therefore essential to evaluate alternatives, such as the Renovation Bonus, which from 2025 provides a 36% deduction on a maximum of €48,000 for work aimed at eliminating architectural barriers, including some home automation systems.
Imagine the life of a senior living alone. One of the biggest fears is falling during the night. Thanks to a smart lighting system, the lights turn on automatically with a soft glow when sensors detect movement, illuminating the path to the bathroom and drastically reducing the risk of accidents. This is just one example of how home automation can concretely improve safety.
Another scenario involves managing medication. A smart pill dispenser can be programmed to dispense the right pills at the right time, sending a notification to a family member or caregiver if a dose is not taken. For people with reduced mobility, the ability to control shutters, windows, heating, and even appliances through voice commands or a single interface on a tablet represents an invaluable gain in autonomy. These systems not only facilitate daily actions but also help boost self-esteem and reduce feelings of dependence.
Accessing tax bonuses requires following a specific procedure. The first step is to ensure that the project meets the requirements set by the regulations. For the Home Automation Bonus linked to the Ecobonus, it is essential that the installation is carried out by professionals and that technical documentation certifying the improvement in energy efficiency is issued. Payments must be traceable, made via a special bank or postal transfer for tax deductions (“bonifico parlante”), which must include the reason for payment, the tax code of the deduction beneficiary, and the VAT number or tax code of the party receiving the payment.
Within 90 days of work completion, it is mandatory to electronically submit the descriptive report of the work performed to ENEA (National Agency for New Technologies, Energy and Sustainable Economic Development). This communication is essential to be able to benefit from the deduction, which will be divided into 10 equal annual installments on your tax return. Keeping all documentation, including invoices, bank transfer receipts, and the technician’s certification, is crucial in case of an audit by the Italian Revenue Agency.
Assistive home automation represents an extraordinary opportunity to reconcile the traditional value of family care with the needs of a modern, technologically advanced society. It offers concrete solutions to improve the autonomy, safety, and quality of life for seniors and people with disabilities, allowing them to live longer and more peacefully in their own homes. The tax incentives for 2025, although restructured, continue to be an important tool for promoting the adoption of these technologies. Investing in a smart home today means investing in a more inclusive and sustainable future, where technology serves people’s well-being. Thoroughly understanding the available benefits and carefully planning the projects is the first step toward transforming your home into a safer and more comfortable environment for yourself and your loved ones.
The main incentive is the **Architectural Barriers Bonus**, which provides a 75% tax deduction for expenses incurred until December 31, 2025, to eliminate physical obstacles. Although since 2024 the bonus has been primarily restricted to projects like stairs, ramps, and elevators, it still includes the automation systems (home automation) connected to them. Additionally, for the purchase of technical and IT aids that promote autonomy, it is possible to benefit from a **reduced VAT rate of 4%** and a **19% IRPEF deduction** for certain healthcare and assistance expenses.
The **75% Architectural Barriers Bonus** can be claimed by private citizens, businesses, and public bodies, regardless of whether a person with a disability lives in the property. For the **4% reduced VAT** and the **19% IRPEF deduction**, the beneficiary must be a person with a disability recognized under Law 104/1992 or with a permanent functional impairment. The necessary documentation includes a disability certificate and, for some aids, a doctor’s prescription attesting to the functional link between the device and the impairment.
The Architectural Barriers Bonus specifically covers automation systems aimed at eliminating obstacles. This includes control systems for elevators, stairlifts, platform lifts, and, in some cases, automation of doors and windows if they are functional to the main project. For the 4% VAT and 19% deduction, the range is broader and includes technical and IT aids such as computers, modems, and environmental control devices that facilitate communication, self-sufficiency, and integration.
The 75% deduction on incurred expenses is spread over **5 equal annual installments** to be subtracted from your gross income tax (IRPEF) on your tax return. There are spending caps that vary depending on the type of building: €50,000 for single-family homes, €40,000 per unit in condominium buildings with up to 8 apartments, and €30,000 per unit in condominium buildings with more than 8 apartments. Following recent regulations, the options for an invoice discount and credit transfer have been severely limited.
Yes, there is a **Home Automation Bonus**, but it is linked to energy efficiency, not assistance. This incentive, which is part of the Ecobonus, offers a deduction for the installation of *building automation* systems for the remote control of heating, air conditioning, and hot water systems. For 2025, the deduction is 50% for primary residences and 36% for second homes. It is important not to confuse this bonus, which is aimed at energy savings, with the benefits for removing architectural barriers.